Certificate of tax deducted or collected at source to be furnished under section 395(4)

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.... tax by the employer on behalf of the employee under section 392(2)(a), corresponding to sections under which deductions, payments or collections are made as referred to in column B of the following table, shall be furnished to the employee, or payee, or buyer, or licensee, or lessee, as the case may be, after generating and downloading the same from the web portal specified by the Director Genera....

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....er rule 219. 3 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)]. 132 Within fifteen days from the due date for furnishing challan cum statement in Form No. 141. 4 Collection under section 394(1). 133 Within fifteen days from the due dat....

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....ate is to be furnished in Form No. 130, or Form No. 131, or Form No. 132, or Form No. 133, the deductor may, at his option, use digital signatures to authenticate such certificates. (5) In case of certificates issued under sub-rule (4), the person furnishing the certificate shall ensure that- (a) once the certificate is digitally signed, the contents of the certificates are not amenabl....