TDS / TCS Certificates and Statements - Rule 215 & 219 (New) / Rule 31 & 31A (Old)

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....ecified senior citizen cases under sections 392 (other than section 392(7) and section 393(1) [Table: Sl. No. 8(iii)] On or before 15th June of the financial year immediately following the tax year in which the income was paid and tax deducted.  Form 131 Form 16A TDS certificate for all other TDS deductions (except those covered by Form 132) Within 15 days from the due date for furnishing the quarterly TDS statement under Rule 219.  Form 132 Forms 16B, 16C, 16D & 16E TDS certificate for Deduction under section 393(1)- (a) [Table: SI. No. (2)(i)]; (b) [Table: SI. No. (3)(i)]; (c) [Table: SI. No. (6)(ii)]; and (d) [Table: SI. No. (8)(vi)]. ....

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....ded according to the procedures, formats and standards specified under Rule 332. Rule 219(1) - Quarterly Statements Rule 219 requires persons responsible for deduction or collection of tax under Chapter XIX-B to furnish quarterly statements in the prescribed forms.   Income Tax Rules, 2026 Income Tax Rules, 1962 Nature of Certificate Form 138 Form 24 Q TDS under sections 392 (other than section 392(7) and section 393(1) [Table: Sl. No. 8(iii)] Form 144 Form 27 Q Sections 392(7),  393(2) and 393(3), in respect of the deductee who is a non-resident, not being a company or a foreign company or a resident but not ordinarily resident. Form 140 Form 26 ....

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.... Where the trustees of an approved superannuation fund repay, during the lifetime of an employee, the employer's contributions together with the interest accrued thereon, they are required to furnish a statement to the Director General of Income-tax (Systems) or any person authorised by him. The statement is to be furnished within 2 months from the end of the relevant tax year and should contain the following particulars: • Name of the approved superannuation fund; • Name and address of the employee; • Period during which the employee was a contributor to the fund; • Amount repaid, separately comprising the employer's contribution and the interest thereon; â€....