Form No. 133 (Earlier Form No. 27D)

Form No. 133 – Frequently Asked Questions (FAQ)

Certificate u/s 395(4)(a) of the Income-tax Act, 2025 for Tax Collected at Source

Name of form as per I.T. Rules, 1962	27D	Name of form as per I.T. Rules, 2026	133
Corresponding section of I.T. Act, 1961	206C	Corresponding section of I.T. Act, 2025	395(4)(a)
Corresponding Rule of I.T. Rules, 1962	37D	Corresponding Rule of I.T. Rules, 2026	215(1) [Table: Sl. No. 4]

1. What is Form No. 133 and its use?

Ans: Form No. 133 is a certificate prescribed under section 395(4)(a) of the Income-tax Act, 2025 for tax collected at source (TCS). Such certificate is issued by the collector to the collectee on whose behalf tax has been collected at source. It serves as proof of tax collected and deposited with the Central Government and enables the collectee to claim TCS credit at the time of filing the ITR.

2. Who issues the certificate in Form No. 133?

Ans: Any person responsible for the collection of tax at source under section 394(1) of the Income-tax Act, 2025, is required to issue this form.

3. Is it mandatory for the collector to issue Form No. 133?

Ans: Yes, it is the responsibility of the person collecting tax at source to issue Form No. 133 once tax has been collected and deposited.

4. Can Collector issue Form No. 133 to the collectees without having filed TCS statement?

Ans: No. Quarterly TCS statement in Form No. 143 must be filed for the certificates to be generated and issued from TRACES Portal of Income-tax Department. This form is generated on processing of quarterly TCS statements in Form No. 143.

5. Can Form No. 133 be issued offline?

Ans: No. The TCS certificate in Form No. 133 must be downloaded from the TRACES website and the collector should provide it to the collectee after signing it digitally or manually. The certificate in Form No. 133 prepared by the collector through any other mode/process will not be a legal or valid TCS certificate.

6. What are the due dates for issuing Form No. 133?

Ans: The due date for issuance of TCS certificate in Form No. 133 is within 15 days from the due date of furnishing the quarterly statement of tax collected at source. The details are as follows:

Quarter	Period	Due Date
Q1	Apr – Jun	15th August of the Financial Year
Q2	Jul – Sep	15th November of the Financial Year
Q3	Oct – Dec	15th February of the Financial Year
Q4	Jan – Mar	15th June of the Financial Year immediately following the Tax Year in which collection is required to be made

7. If there is a mistake in Form No. 133, can corrections be made?

Ans: If any correction is required in Form No. 133, the collector must file a revised TCS statement in Form No. 143, within the stipulated time. Once the revised TCS statement is processed, the collector can download and issue the corrected certificate in Form No. 133 to the collectee.

8. Is Form No. 133 required to be attached with the return of income?

Ans: No. It is not required to be attached with the return of income but must be preserved for purpose of record.

9. Can multiple collectors issue Form No. 133 to the same collectee?

Ans: Yes. Each collector is mandatorily required to issue a separate TCS certificate quarter-wise for the tax collected by them in the case of a collectee.

10. Is Form No. 133 applicable to all TCS transactions and residents?

Ans: Yes. It applies to all TCS transactions and is applicable for resident collectee whenever tax is collected at source, under the Income-tax Act.

11. Can a duplicate certificate be issued by the collector?

Ans: Yes. Collector can issue a duplicate certificate in Form No. 133 if the collectee has lost the original certificate. However, collector must mention on the certificate that it is a duplicate one.  

TCS certificate issuance rules govern Form No. 133, including TRACES generation, correction, duplicate issue, and credit claims. Form No. 133 is the prescribed TCS certificate under section 395(4)(a) of the Income-tax Act, 2025, issued by the person responsible for collection of tax at source to the collectee as proof of tax collected and deposited with the Central Government. It enables the collectee to claim TCS credit on filing the return of income. The certificate is generated only after filing and processing of the quarterly TCS statement in Form No. 143 through the TRACES portal, must be issued within the prescribed time, and may be corrected, preserved, or reissued as a duplicate in accordance with the stated requirements.