Rule 215: TDS and TCS certificates: Forms 130 to 133 and due dates
Rule 215 sets how TDS and TCS certificates under section 395(4) are issued. They must be generated and downloaded from the portal specified by the Director General of Income-tax (Systems) and furnished in the form and within the time set by the Table: Form No. 130 for salary, Form No. 131 for other TDS, Form No. 132 for listed transactions and Form No. 133 for TCS. From 1 October 2026, Notification 121/2026 added to the Form No. 132 row the TDS that a resident individual or Hindu undivided family deducts on consideration for transfer of immovable property under section 393(2) [Table: Sl. No. 17].
Official notified Income-tax Rules, 2026Need advice on Rule 215?
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Rule 215 - Certificate of tax deducted or collected at source to be furnished under section 395(4)
(1) The certificate of deduction or collection of tax at source by any person under Chapter XIX-B of the Act or the certificate of payment of 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 General of Income-tax (Systems) or the person authorised by him, in the Form as referred in column C thereof and within the time specified in corresponding entry in column D of the said Table:
Table Sl. No. Section under which tax deducted, paid or collected Form Due date A B C D 1 Deduction or payment of tax under sections 392 [Other than sub-section (7) thereof] and 393(1) [Table: Sl.No.8 (iii)]. 130 By the 15th June of the financial year immediately following the tax year in which the income was paid and tax deducted. 2 Deduction under sections 392(7), 393(1) (other than [Table: Sl. Nos. (2)(i), (3)(i), (6)(ii), and (8)(vi)]) and 393(2) and (3). 131 Within fifteen days from the due date for furnishing statement of tax deducted at source under rule 219. 3 (i) Deduction under section 393(1)— (a) [Table: Sl. No. (2)(i)]; (b) [Table: Sl. No. (3)(i)]; (c) [Table: Sl. No. (6)(ii)]; and (d) [Table: Sl. No. (8)(vi)]. (ii) Deduction under section 393(2)[Table: Sl. No. 17] in respect of a transaction, where a resident individual or Hindu undivided family is required to deduct tax at source on any consideration for the transfer of any immovable property. 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 date for furnishing statement of tax collected at source under rule 219. (2) If an assessee is employed by more than one employer during the year, each of the employers shall issue Part A and B of the certificate in Form No. 130, pertaining to the period for which such assessee was employed with each of the employers and Part C may be issued by each of the employers or the last employer at the option of the assessee.
(3) The deductor or collector may issue a duplicate certificate in Form No. 130 or Form No. 131 or Form No. 133, as the case may be, if the deductee or collectee has lost the original certificate so issued and makes a request for issuance of a duplicate certificate and such duplicate certificate is certified as duplicate by the deductor or collector.
(4) Where a certificate 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 amenable to change; and (b) the certificates have a control number and a log of such certificates is maintained by the deductor.
(6) For the purposes of this rule, challan identification number means the number comprising the Basic Statistical Returns (BSR) Code of the Bank branch where the tax has been deposited, the date on which the tax has been deposited and Challan Serial Number given by the bank.
(7) The certificate shall be generated and downloaded in accordance with the procedures, formats and standards specified under rule 332.
Rule breakdown
Which certificate and by when — Rule 215(1)
Certificates under Chapter XIX-B, and the certificate an employer issues for tax it pays on an employee's non-monetary perquisite under section 392(2)(a), are generated and downloaded from the portal specified by the Director General of Income-tax (Systems) or a person authorised by him, and furnished to the employee, payee, buyer, licensee or lessee.
Form No. 130: deduction or payment under section 392 (other than section 392(7)) and section 393(1) [Table: Sl. No. 8(iii)], by 15 June of the financial year immediately following the tax year in which the income was paid and tax deducted.
Form No. 131: deduction under section 392(7), section 393(1) (other than Sl. Nos. 2(i), 3(i), 6(ii) and 8(vi)) and sections 393(2) and (3), within fifteen days from the due date for the TDS statement under Rule 219.
Form No. 132: deduction under section 393(1) [Table: Sl. Nos. 2(i), 3(i), 6(ii) and 8(vi)], within fifteen days from the due date for the challan-cum-statement in Form No. 141. Form No. 133: collection under section 394(1), within fifteen days from the due date for the TCS statement under Rule 219.
October 2026 amendment
Notification 121/2026 (Income-tax (Fifth Amendment) Rules, 2026, G.S.R. 830(E), 22 September 2026) substituted column B of row 3 with effect from 1 October 2026. Row 3 now also covers deduction under section 393(2) [Table: Sl. No. 17] where a resident individual or Hindu undivided family is required to deduct tax on consideration for the transfer of any immovable property. The certificate for that deduction is in Form No. 132.
The same notification changed the reference in Form No. 132 to "rule 215(1)[Table: Sl. No. 3]" and amended Rules 218 and 219 for these transactions. The Table shown below includes the substituted row 3 text.
Other rules for certificates — Rule 215(2) to (7)
An employee with more than one employer in the year gets Part A and Part B of Form No. 130 from each employer for the period of employment with that employer. Part C may be issued by each employer or by the last employer, at the employee's option.
A duplicate of Form No. 130, 131 or 133 may be issued, certified as duplicate, if the deductee or collectee has lost the original and asks for one.
The deductor may use a digital signature to authenticate Forms 130 to 133. If he does, the contents must not be changeable once signed, and the certificates must carry a control number with a log maintained by the deductor.
"Challan identification number" means the BSR code of the bank branch where tax was deposited, the date of deposit and the challan serial number given by the bank. Certificates are generated and downloaded under the procedures, formats and standards specified under Rule 332.
Key takeaways
Generate from the portal
Certificates are generated and downloaded from the portal specified by the Director General of Income-tax (Systems).
Form No. 130 by 15 June
Salary certificates are due by 15 June after the tax year.
Property bought from non-residents
From 1 October 2026, a resident individual or HUF issues Form No. 132 for TDS under section 393(2) [Table: Sl. No. 17] on immovable property consideration.
Practical checklist
- Download certificates from the portal; do not prepare them manually.
- Diarise the 15 June date for Form No. 130 and the fifteen-day windows for Forms 131, 132 and 133.
- If you sign digitally, keep a log of control numbers.
Avoid
- Do not use the pre-October 2026 row 3 text for property purchases from non-residents by resident individuals or HUFs on or after 1 October 2026.
- Do not alter a certificate after it is digitally signed.
FAQs
By when must the salary TDS certificate be issued?
Form No. 130 must be furnished by 15 June of the financial year immediately following the tax year in which the income was paid and tax deducted.
Which certificate is issued when an individual buys property from a non-resident?
From 1 October 2026, where a resident individual or HUF is required to deduct tax under section 393(2) [Table: Sl. No. 17] on consideration for transfer of immovable property, the certificate is Form No. 132, within fifteen days from the due date for the Form No. 141 challan-cum-statement.
I changed jobs during the year. Who issues Form No. 130?
Each employer issues Part A and Part B for its period of employment. Part C may be issued by each employer or by the last employer, at your option.
Can I get a duplicate certificate?
Yes, for Forms 130, 131 and 133, if you lost the original and ask for one. The deductor or collector certifies it as duplicate.
Glossary
- Form No. 130
- Certificate for salary TDS and for tax deducted by a specified bank for a specified senior citizen.
- Form No. 131
- Certificate for other TDS covered by row 2.
- Form No. 132
- Certificate for TDS covered by row 3.
- Form No. 133
- Certificate for TCS under section 394(1).
- Challan identification number
- BSR code, date of deposit and challan serial number (Rule 215(6)).