TDS and TCS compliance requires prescribed certificates, quarterly statements, digital authentication, challan reporting, and mandatory complete particulars.

Rules 215 and 219 establish consolidated requirements for TDS/TCS certificates, quarterly statements, challan-cum-statements and electronic reporting. Rule 215 prescribes certificate forms, issuance timelines, duplicate certificates, digital-signature safeguards, Challan Identification Number requirements, and generation procedures under Rule 332. Rule 219 prescribes quarterly statement forms and due dates, requires Form 141 for specified deductions, permits refund claims in Form 139, and imposes reporting obligations on virtual digital asset exchanges and approved superannuation fund trustees. Mandatory reporting particulars incorporated in prescribed forms cannot be left blank.

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