Rule 215 - Certificate of tax deducted or collected at source

TDS/TCS certificate furnishing. 215. (1) A certificate of deduction or collection of tax at source under Chapter XIX-B, or of tax paid by the employer on the employee's behalf under section 392(2)(a), shall be furnished to the employee, payee, buyer, licensee, or lessee, as applicable, after generating and downloading it from the web portal specified by the Director General of Income-tax (Systems), using the specific prescribed Form and within the specific prescribed time period corresponding to the type of deduction, payment, or collection involved. (2) Where an assessee is employed by more than one employer during the year, each employer shall issue Parts A and B of the certificate in Form No. 130 for the period of employment with that employer, and Part C may be issued by each employer or by the last employer alone, at the assessee's option. (3) The deductor or collector may issue a duplicate certificate in Form No. 130, 131 or 133, as applicable, where the deductee or collectee has lost the original and requests a duplicate, certified as such by the deductor or collector. (4) Where a certificate is to be furnished in Form No. 130, 131, 132, or 133, the deductor may, at his option, use digital signatures to authenticate it. (5) Where digital signatures are so used, the person furnishing the certificate shall ensure the contents cannot be altered once signed, and that the certificate carries a control number logged 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 was deposited, the date of deposit, and the 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.