Tax deducted at source certificate records deductor details, transaction summary, and challan particulars for tax deposit certification. Form No. 132 provides a certificate under section 395(4) for tax deducted at source, recording the deductor's and deductee's particulars, the nature of transaction, transaction-wise details of amount paid or credited, rate and amount of tax deducted, and the challan details for tax deposited to the credit of the Central Government. The declaration certifies that the stated tax has been deducted and deposited and that the information is true, complete, and supported by the books of account, challans, and other records.