Form 130: Certificate under section 395 for tax deducted from salary, pension or specified senior-citizen interest

204. Furnishing of particulars for deduction of tax at source from income under head ―Salaries‖. — (1) The assessee may furnish the following particulars in Form No. 122 to t he person responsible for making the payment referred to in sub-section (1) of section 392, for the purpose of making deduction under the said sub -section:— (a) any income under the head ―Salaries‖ due or received by the assessee, from any other employer o r employers during the tax year; (b) any loss under the head ―Income from house property‖ for the same tax year; (c) any income chargeable under any head of income other than ―Salaries‖, not being a loss under any such head [other than the loss specified in clause (b)] for the same tax year; and (d) any tax deducted or collected at source under Chapter XIX-B of the Act for the same tax year. (2) The person responsible for paying any income chargeable under the head "Salaries" shall furnish to the person to whom such payment is made, a statement giving correct and complete particulars of perquisites or profits in lieu of salary and the value thereof in— [PDF PAGE 155] [भाग II—खण्‍ ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 1687 (a) the relevant columns provided in Form No. 130, if the amount of salary paid or payable to the employee for the tax year is not more than ₹ 150000; or (b) Form No. 123, if the amount of salary paid or payable to the employee for the tax year is more than ₹ 150000. (3) ―Salary‖ for the purposes of this rule shall have the same meaning as given in rule 15.

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 beh alf 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 lesse e, 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 co rresponding 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 130 By the 15th June of the financial year [PDF PAGE 160] 1692 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 392 [Other than sub -section (7) thereof] and 393(1) [Table: Sl.No.8 (iii)]. 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 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)]. 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 th is 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) T he certificate shall be generated and downloaded in accordance with the procedures, formats and standards specified under rule 332.