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    <title>Certificate of tax deducted or collected at source to be furnished under section 395(4)</title>
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    <description>Certificate of tax deducted, collected or paid at source must be furnished to the employee, payee, buyer, licensee or lessee in the prescribed form within the applicable due date after generation and download from the specified web portal. The rule links Forms No. 130, 131, 132 and 133 to different categories of deduction or collection, provides for certificates where an assessee has multiple employers, permits issue of duplicate certificates on request, and allows digital authentication subject to safeguards against alteration and maintenance of a certificate log.</description>
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    <pubDate>Sat, 21 Mar 2026 09:44:46 +0530</pubDate>
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      <description>Certificate of tax deducted, collected or paid at source must be furnished to the employee, payee, buyer, licensee or lessee in the prescribed form within the applicable due date after generation and download from the specified web portal. The rule links Forms No. 130, 131, 132 and 133 to different categories of deduction or collection, provides for certificates where an assessee has multiple employers, permits issue of duplicate certificates on request, and allows digital authentication subject to safeguards against alteration and maintenance of a certificate log.</description>
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