Form Nos explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Three certificates under section 395(4) cover deduction and collection other than salary: Form 131 for most tax deducted at source, Form 132 for the cases reported in the challan-cum-statement, and Form 133 for tax collected at source. This article describes them as printed, as per the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026. Form 132 is described as amended by the Income-tax (Fifth Amendment) Rules, 2026 (G.S.R. 830(E)), in force from 1 October 2026. Later notifications should be checked.
Rule 215(1) sets out the Table. Form 131 (second row) is for deduction under section 392(7) and most of section 393(1), (2) and (3), within fifteen days from the due date of the statement under rule 219. Form 132 (third row, as amended) is for the deductions reported in the challan-cum-statement in Form 141, within fifteen days from its due date. Form 133 (fourth row) is for collection under section 394(1), within fifteen days from the due date of the TCS statement under rule 219.
The rule and the section
Rule 215(1) requires the certificate to be furnished to the employee, payee, buyer, licensee or lessee, as the case may be, after being generated and downloaded from the web portal specified by the Director General of Income-tax (Systems) or a person authorised by him, in the Form in column C of the Table and within the time in column D. For the three forms in this article the Table reads:
| Row | Section under which tax is deducted or collected | Form | Time |
|---|---|---|---|
| 2 | Deduction under section 392(7), section 393(1) (other than the Table entries 2(i), 3(i), 6(ii) and 8(vi)) and section 393(2) and (3) | 131 | Within fifteen days from the due date for furnishing the statement of tax deducted at source under rule 219 |
| 3 (column B substituted from 1 October 2026) | Deduction under section 393(1) at the Table entries 2(i), 3(i), 6(ii) and 8(vi); and under section 393(2) at the Table entry 17, where a resident individual or Hindu undivided family deducts tax on consideration for transfer of immovable property | 132 | Within fifteen days from the due date for furnishing the challan-cum-statement in Form 141 |
| 4 | Collection under section 394(1) | 133 | Within fifteen days from the due date for furnishing the statement of tax collected at source under rule 219 |
Sub-rule (3) allows a duplicate certificate in Form 130, 131 or 133 if the original is lost, certified as duplicate; sub-rules (4) and (5) allow digital signatures at the deductor's option with a control number and a log; and sub-rule (6) defines the challan identification number. Our post on rule 215 covers the rule as notified. Section 395(4) is the source of the certificate; see section 395.
For payers who handle many deductees, issuing the right certificate on time is a month-end task; our TDS return filing team can take it on.
Form 131: tax deducted other than on salary
The printed title is "Certificate under section 395(4) for tax deducted at source other than on salary paid to an employee under section 392 or pension or interest income of specified senior citizen under section 393(1) ". It opens with the certificate number and the date last updated.
- Part A: Details of the deductor. Rows 1 to 8: name, address, PAN, Tax Deduction and Collection Account Number, e-mail identity, contact number, tax year and quarter of the tax year. Rows 9 to 11: the deductee's name, address and PAN.
- Part B: Summary of payment. A table of serial number, nature of payment, amount paid or credited and date of payment or credit, with a total; then a summary of tax deducted: quarter, receipt numbers of the original quarterly statements under section 397(3)(b), amount of tax deducted, rate, and amount deposited or adjusted. Then two tables of how the tax was deposited: I. book adjustment (receipt number of Form 137, DDO serial number in Form 137, date of transfer voucher and the status of matching with Form 137), and II. challan (BSR code of the bank branch, date of deposit, challan serial number and status of matching).
- Declaration. The person responsible for deduction of tax certifies that a stated sum, in figures and words, has been deducted and deposited to the credit of the Central Government, and that the information is true, complete and correct and based on the books of account, documents, TDS statements, TDS deposited and other records.
- Notes. 1 and 2 name and address; 3 Government deductors fill item I if tax is paid without a challan and item II if with one; 4 non-Government deductors fill item II; 5 the column for tax deposited holds the sum of tax, surcharge and health and education cess; 6 pre-filling; 7 amounts in rupees.
Form 132: certificate for the challan-cum-statement cases (as amended)
The printed title is "Certificate under section 395(4) for tax deducted at source". As amended by notification 121/2026 from 1 October 2026, the reference line reads "]".
- Part A: Particulars of the deductor and nature of transaction. Rows 1 to 6: name, address, PAN, e-mail identity, contact number, tax year. Row 7: the nature of the transaction, select one: payment of rent; transfer of immovable property; payment by way of commission or brokerage; fee for technical services; payment in pursuance of a contract; transfer of virtual digital asset; and, added by the amendment, transfer of immovable property by a non-resident to a resident individual or Hindu undivided family. Rows 8 to 10: the deductee's name, address and PAN; row 10 now refers to Note 3, under which the field is mandatory if the deductee is a resident.
- Part B: Summary of transaction(s) as per Form 141 (the sub-heading was amended from 132 to 141). A table of acknowledgement number, amount paid or credited, rate at which tax is deducted, date of payment or credit and amount of tax deducted and deposited, with totals; then the details of tax deposited for which credit is to be given to the deductee: amount, challan identification number, BSR code, date and challan serial number.
- Part C: Declaration. The signatory certifies that a sum has been deducted and deposited to the credit of the Central Government and that the information is true, complete and correct and based on the books of account, documents, the challan-cum-statement of deduction of tax, TDS deposited and other records.
- Notes (as substituted). 1 and 2 name and address; 3 the field at row 10 is mandatory if the deductee is a resident; 4 some information is pre-filled; 5 amounts in rupees.
For the form that this certificate follows, see Form 141.
Form 133: tax collected at source
The printed title is "Certificate under section 395(4) for tax collected at source".
- Part A: Details of the collector. Rows 1 to 8: name, address, PAN, Tax Deduction and Collection Account Number, e-mail identity, contact number, tax year and quarter. Rows 9 to 11: the collectee's name, address and PAN.
- Part B: Summary of receipt. Serial number, amount received or debited, nature of receipt, date of receipt or debit, with a total; then a summary of tax collected at source: quarter, receipt numbers of original quarterly statements of TCS under section 397(3)(b), amount collected, rate and amount deposited or adjusted.
- Part C. The two deposit tables, by book adjustment (item I) and challan (item II), as in Form 131, and a Declaration by the person responsible for collection of tax that a sum has been collected and deposited to the credit of the Central Government.
- Notes. 3 Government collectors fill item I of Part C where tax is paid without a challan and item II with one; 4 non-Government collectors fill item II; 5 the tax deposited column holds the sum of tax, surcharge and health and education cess; 6 and 7 as above.
At a glance
| Form 131 | Form 132 | Form 133 | |
|---|---|---|---|
| Subject | Tax deducted other than on salary | Deductions in the challan-cum-statement cases | Tax collected at source |
| Parts | A, B | A, B, C | A, B, C |
| Linked statement | Rule 219 statement | Form 141 | Rule 219 TCS statement |
| Declaration by | Person responsible for deduction | Signatory in stated capacity | Person responsible for collection |
Need help with TDS and TCS certificates?
Certificates must agree with the quarterly statements and the challans behind them, and the rows of rule 215 differ by type of payment. If you want a second check on which certificate applies to which payment, speak to our TDS return filing specialists.
Key takeaways
- Form 131: most deduction other than salary; fifteen days after the rule 219 statement due date.
- Form 132: the challan-cum-statement cases; amended from 1 October 2026 to add the immovable-property transfer by a non-resident to a resident individual or HUF.
- Form 133: collection at source under section 394(1).
- Each form carries a declaration that the sum has been deposited to the credit of the Central Government.
- Duplicates are allowed for Forms 130, 131 and 133 under rule 215(3).
Read next
- Form 130: certificate of tax deducted on salary
- Form 141: challan-cum-statement for rent, property, contractor and virtual digital asset
- Form 143: quarterly statement of tax collected at source
- Section 395 of the Income-tax Act, 2025: lower TDS certificates
Disclaimer: Based on the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026, as consulted on 2 October 2026. It explains the words of the rules and forms only; later notifications, the forms and utilities on the e-filing portal, circulars and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.