Rule 215 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.
Rule 215 tells a deductor or collector which certificate to give the person from whom tax was deducted or collected, and by when. There are four certificates, Forms 130 to 133, each tied to a row of a Table. From 1 October 2026 the entry against serial number 3 of that Table has been replaced, so that tax deducted by a resident individual or Hindu undivided family on the transfer of immovable property is covered there.
This article is written 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. Later notifications should be checked before you act.
The certificate of deduction or collection of tax at source under Chapter XIX-B, or of payment of tax by the employer for the employee under section 392(2)(a), is furnished to the employee, payee, buyer, licensee or lessee in the Form and by the date shown in the Table in rule 215(1). Notification 121/2026 (G.S.R. 830(E), 22 September 2026), in force from 1 October 2026, substituted column B against serial number 3: it now lists the four deductions under section 393(1) (rent, immovable property, contract work and professional fees, and virtual digital assets) and, as new clause (ii), deduction under section 393(2) by a resident individual or Hindu undivided family on consideration for transfer of immovable property. Form 132 was amended by the same notification.
Deductors who issue certificates every quarter can lean on our TDS compliance team to keep the forms and dates straight.
What changed after March 2026
The Income-tax (Fifth Amendment) Rules, 2026 (G.S.R. 830(E), 22 September 2026) are made under section 533 read with sections 395(4)(a) and 397(3)(a) and (b) of the Income-tax Act, 2025, and came into force on the 1st day of October, 2026.
| Provision | As notified in March 2026 | After the amendment |
|---|---|---|
| Rule 215(1) Table, serial number 3, column B | "Deduction under section 393(1)": (a) serial number (2)(i); (b) serial number (3)(i); (c) serial number (6)(ii); and (d) serial number (8)(vi) | Clause (i): deduction under section 393(1), the same four items (a) to (d). New clause (ii): deduction under section 393(2) 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 |
| Form 132, reference line | "]" | "]" |
| Form 132, other changes | Printed as notified | New entry in Part A at serial number 7, "Transfer of immovable property by a non-resident to a resident individual or Hindu undivided family"; a reference to Note 3 at serial number 10; Part B sub-heading now refers to "141"; Notes 3 and 4 substituted by Notes 3, 4 and 5 |
Serial number 2 of the Table still reads "Deduction under sections 392(7), 393(1) (other than ...) and 393(2) and (3)" and the notification does not alter it. The new clause (ii) in serial number 3 and the general mention of section 393(2) in serial number 2 should therefore be read together against the text, and a deductor in doubt should check which row applies.
The Table in rule 215(1)
The certificate is "furnished 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 in column C and within the time in column D. As it now stands:
| Serial number | Tax deducted, paid or collected under | Form | Due date |
|---|---|---|---|
| 1 | Deduction or payment of tax under section 392 (other than sub-section (7)) and section 393(1), serial number 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 serial numbers (2)(i), (3)(i), (6)(ii) and (8)(vi)) and 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 | Deduction under section 393(1) at serial numbers (2)(i), (3)(i), (6)(ii) and (8)(vi); and, from 1 October 2026, deduction under section 393(2) at serial number 17 by a resident individual or Hindu undivided family on 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 |
If you want to check which row your payments fall under, our TDS compliance team can map each payment to its Form and date.
Sub-rules (2) to (7)
- Two or more employers (sub-rule (2)). Each employer issues Parts A and B of the certificate in Form 130 for the period the employee worked with that employer. Part C may be issued by each employer or by the last employer, at the employee's option.
- Duplicate (sub-rule (3)). If the deductee or collectee has lost the original and asks for a duplicate, the deductor or collector may issue one in Form 130, 131 or 133, certified as duplicate.
- Digital signature (sub-rule (4)). For a certificate in Form 130, 131, 132 or 133, the deductor may, at his option, use digital signatures.
- Safeguards (sub-rule (5)). For certificates issued under sub-rule (4), once signed the contents must not be amenable to change, and the certificates must carry a control number with a log kept by the deductor.
- Challan identification number (sub-rule (6)). The number comprising the BSR Code of the bank branch where the tax was deposited, the date of deposit and the Challan Serial Number given by the bank.
- Procedure (sub-rule (7)). The certificate is generated and downloaded in accordance with the procedures, formats and standards specified under rule 332.
An example
Priya Menon, a resident individual, buys a plot of land from a non-resident seller and is required to deduct tax at source on the consideration under section 393(2) at serial number 17. Under rule 215(1) as amended, the certificate for that deduction is Form 132, and it is due within fifteen days from the due date for the challan-cum-statement in Form 141. Under rule 218(3), as amended on the same date, that challan-cum-statement is due within thirty days from the end of the month in which the deduction was made. Our post on rule 218 sets out that rule.
The section of the Act behind the rule
Rule 215 is made under section 395(4). Our article on section 395 of the Income-tax Act, 2025 covers the section, and the one on section 393(2), TDS on payments to non-residents covers the payments behind serial number 17.
Need help with TDS certificates?
Late or wrong certificates cause avoidable notices and credit mismatches for the deductee. We can help you plan certificate runs and check each quarter's statement through our TDS return filing service.
Key takeaways
- Four certificates: Form 130 (section 392 and serial number 8(iii)), Form 131, Form 132 and Form 133.
- From 1 October 2026 serial number 3 includes section 393(2) deductions by a resident individual or HUF on transfer of immovable property.
- Form 132 refers to serial number 3 and has a new Part A entry for such transfers.
- Form 130 is due by 15 June; the other forms run on fifteen days from the statement dates.
Read next
- Rule 218: TDS and TCS payment due dates
- Rule 219: TDS and TCS quarterly statements
- Rule 216: TAN application
- Section 395 of the Income-tax Act, 2025
- Section 393(2): TDS on payments to non-residents
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.