Form 131 Income Tax Rules 2026 pdf download and Key points

Last Updated on: April 20, 2026

Form 131 Income Tax Rules 2026 pdf download and Key points

FORM NO. 131
[See rule 215(1)[Table: Sl. No. 2]]
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) [Table: Sl. No. 8(iii)]

Under the new Income-tax Rules, 2026, Form No. 131 replaces the old Form 16A. It is governed by Section 395(4)(a) of the Income-tax Act, 2025, and Rule 215(1) [Table: Sl. No. 2] of the Income-tax Rules, 2026.

Here are all the key points regarding Form No. 131:

1. Purpose of the Form Form 131 is a Tax Deducted at Source (TDS) certificate issued by a deductor to a deductee. It is used exclusively for tax deducted on payments other than salary, and excluding pension or interest income of specified senior citizens (which are covered under Form 130). It serves as official proof that the tax was deducted and deposited with the Central Government, enabling the deductee to claim the TDS credit when filing their Income Tax Return (ITR).

2. Applicability and Mandatory Nature

Who issues it: Any person responsible for deducting tax at source on non-salary payments must issue this certificate to the deductee.
Non-residents: It is also applicable for tax deducted at source from payments made to non-residents (provided the transaction is reported with a valid PAN).
Is it mandatory? Yes. It is the legal responsibility of the deductor to issue Form 131 once the tax has been deducted and deposited.

3. Mode of Issuance and Pre-requisites

Online Generation Only: Form 131 cannot be prepared offline or manually. Any certificate prepared outside the official system is not legally valid.
Pre-condition: A deductor cannot issue this form without first filing their quarterly TDS statement (Form No. 140 for residents or Form No. 144 for non-residents). The certificate is generated on the TRACES portal only after these quarterly statements are processed.
Signing: Once downloaded from TRACES, the deductor must provide it to the deductee after signing it either digitally or manually.

4. Frequency and Due Dates Form 131 is issued quarterly, and the due date is strictly within 15 days from the due date of furnishing the corresponding quarterly TDS statement. The specific deadlines are:

Quarter 1 (Apr – Jun): 15th August of the Financial Year.
Quarter 2 (Jul – Sep): 15th November of the Financial Year.
Quarter 3 (Oct – Dec): 15th February of the Financial Year.
Quarter 4 (Jan – Mar): 15th June of the Financial Year immediately following the Tax Year.

5. Structure of the Form The certificate is divided into specific parts to detail the transaction:

Part A (Certificate and Party Details): Captures the deductor’s Name, Address, PAN, TAN, and Contact Details, alongside the deductee’s Name, PAN, and Address.
Part B (Summary and Deposit Details): Provides a summary of the payment made and the tax deducted at source. Crucially, it lists the details of the tax deposited into the Central Government account, including the BSR Code of the Bank Branch, Date of deposit, and Challan Serial Number.
Declaration: A verification section signed by the person responsible for the deduction.

6. Revisions, Duplicates, and Record-Keeping

Corrections: If there is a mistake in Form 131, the deductor cannot directly edit the certificate. They must file a revised quarterly TDS statement (Form 140/144). Once processed, a corrected Form 131 can be downloaded and issued.
Duplicate Certificates: If the deductee loses the original certificate, the deductor can download and issue a duplicate from the TRACES portal, provided they clearly mention on it that it is a duplicate.
Filing ITR: The deductee is not required to attach or upload Form 131 when filing their income tax return, but they must preserve it safely for their records.

Form 131 Income Tax Rules 2026 pdf download

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Form No.131– Frequently Asked Questions

1. What is Form No. 131 and its use?
Ans: Form No. 131 is a certificate prescribed under section 395(4)(a) of the Income-tax Act, 2025 for tax deducted at source (TDS). Such certificate is issued by the deductor to the deductee on whose behalf tax has been deducted at source. It serves as proof of tax deducted and deposited with the Central Government on behalf of deductee who had earned income other than salary and which was subjected to
TDS. The form is meant to enable deductee to claim TDS credit at the time of filing of the ITR.

2. Who issues the certificate in Form No. 131?
Ans: Any person responsible for deduction of tax at source under the relevant provisions of the Income-tax Act, 2025, on payments other than salary, is required to issue TDS certificate in this form.

3. Is it mandatory for the deductor to issue Form No. 131?
Ans: Yes. it is the responsibility of the person deducting tax at source to issue Form No. 131 once tax has been deducted and deposited.

4. Can Deductor issue Form No. 131 to the deductees without having filed TDS statement?
Ans: No. Quarterly TDS statement in Form No. 140/144 must be filed for the certificate to be generated and issued from TRACES Portal of Income-tax Department. This form is generated on processing of quarterly TDS statements in Form No. 140 or 144.

5. Can Form No. 131 be issued offline?

Ans: No. The TDS certificate in Form No. 131 must be downloaded from the TRACES website and the deductor should provide it to the deductee after signing it digitally or manually. The certificate in Form No. 131 prepared by the deductor through any other mode/process will not be a legal or valid TDS certificate.

6. What are the due dates for issuing Form No. 131?
Ans: The due date for issuance of TDS certificate in Form No. 131 is within 15 days from the due date of furnishing of quarterly statement of tax deducted at source. The details are as follows:

Quarter	Period	Due Date
Q1	Apr – Jun	15th August of the Financial Year
Q2	Jul – Sep	15th November of the Financial Year
Q3	Oct – Dec	15th February of the Financial Year
Q4	Jan – Mar	15th June of the Financial Year immediately following the Tax Year in which deduction is required to be made

7. If there is a mistake in Form No. 131, can corrections be made?
Ans: If any correction is required in Form No. 131, the deductor must file a revised TDS statement in Form No. 140/144, within the stipulated time. Once the revised TDS statement is processed, the deductor can download and issue the corrected certificate in Form No. 131 to the deductee.

8. Is Form No. 131 required to be attached with the return of income?
Ans: No. It is not required to be attached with the return of income but should be preserved for purpose of records.

9. Can multiple deductors issue Form No. 131 to the same deductee?
Ans: Yes. Each deductor (i.e., each person/entity who deducts tax) is mandatorily required to issue a separate TDS certificate quarter-wise for the tax deducted by them in the case of a deductee.

10. Is Form No. 131 applicable to payments made to non-residents?

Ans: Yes, it is applicable to non-residents wherever tax is deducted at source from payments made to such persons and the transaction is reported in Form 144 with valid PAN of such deductee.

11. Can a duplicate certificate be issued by the deductor?
Ans: Yes. Deductor can issue a duplicate certificate in Form No. 131 if the deductee has lost the original certificate. However, deductor must mention on the certificate that it is a duplicate one.

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