TDS and TCS certificate issuance requires prescribed forms and timely delivery linked to annual, quarterly, or challan-cum-statement filing deadlines. TDS and TCS certificates are issued under section 395(4) read with rule 215. Form 130 for salary, pension and specified senior citizen cases is due by 15 ... Summary
TDS and TCS certificate issuance requires prescribed forms and timely delivery linked to annual, quarterly, or challan-cum-statement filing deadlines.
TDS and TCS certificates are issued under section 395(4) read with rule 215. Form 130 for salary, pension and specified senior citizen cases is due by 15 June of the following financial year. Form 131 for other TDS deductions and Form 133 for TCS must be issued within 15 days of the relevant quarterly statement due date. Form 132 for specified challan-cum-statement transactions must be issued within 15 days of the due date for Form 141.
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