Tax collection at source certificate records collector, collectee, receipts, deposited tax, and matching details for compliance. Certificate under section 395(4) is a prescribed tax collection at source form requiring the collector to certify the identity details of the collector and collectee, the tax year and quarter, and the particulars of the receipt or debit to which the certificate relates. The form records a summary of receipts, the corresponding tax collected at source, the rate of collection, and the amount deposited or adjusted. It also requires payment-wise details of tax collected and deposited through book adjustment or challan, together with matching status and a declaration of correctness based on the available records.