Form No. 131 - Certificate under section 395(4) for tax deducted at source other than on salary paid to an employee under section 392 or pension or interest income of specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)]
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Tax deduction certificate form requires deductor and deductee details, payment summary, and deposit records through book adjustment or challan. Certificate in prescribed Form No. 131 for tax deducted at source other than salary, pension, or specified senior citizen interest income, setting out deductor and deductee particulars, payment summary, tax deducted, rate of deduction, and tax deposited or adjusted. The form also requires payment-wise details of tax deposited into the Central Government account through book adjustment or challan, along with identification numbers, matching status, and certification by the person responsible for deduction of tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax deduction certificate form requires deductor and deductee details, payment summary, and deposit records through book adjustment or challan.
Certificate in prescribed Form No. 131 for tax deducted at source other than salary, pension, or specified senior citizen interest income, setting out deductor and deductee particulars, payment summary, tax deducted, rate of deduction, and tax deposited or adjusted. The form also requires payment-wise details of tax deposited into the Central Government account through book adjustment or challan, along with identification numbers, matching status, and certification by the person responsible for deduction of tax.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.