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CA Final · Direct Tax Laws & International Taxation · Basic Concepts

Gupta & Co. deducted tax and issued a Form 131 certificate to a payee, Sunita, who later reports that she lost the original. Under Rule 215(3) and (4) of the Income-tax Rules, 2026, which statement is correct?

The deductor may issue a duplicate Form 131 on Sunita's request, certified as duplicate, because Rule 215(3) allows duplicates of Forms 130, 131 and 133 for lost originals. Digital signatures are only optional for the deductor under Rule 215(4), not mandatory.

  1. AThe deductor may issue a duplicate certificate on Sunita's request, certified as duplicate, and may at its option use digital signatures to authenticate certificatesCorrect
  2. BThe deductor cannot issue a duplicate Form 131 as only Form 130 duplicates are allowed
  3. CA duplicate may be issued only after approval of the Director General of Income-tax (Systems)
  4. DA duplicate may be issued, but digital signatures are mandatory for every certificate

Explanation

Rule 215(3) allows a duplicate in Form 130, 131 or 133 if the deductee has lost the original and requests it, with the duplicate certified as such. Rule 215(4) makes digital signatures optional for the deductor. Option D is wrong because signatures are at the deductor's option, not mandatory.

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