CA Final · Direct Tax Laws & International Taxation · Basic Concepts
Gupta & Sons lost the original Form 130 issued to its employee Sunil and he requested a copy. Which course is permitted by Rule 215 of the Income-tax Rules, 2026?
The deductor may issue a duplicate Form 130, certified as a duplicate, when the employee has lost the original and requests it, because Rule 215(3) permits duplicates for Forms 130, 131 and 133 in such cases.
- AThe deductor may issue a duplicate certificate, certified as duplicate, on the deductee's requestCorrect
- BThe deductor cannot issue any duplicate; a fresh Form 131 must be filed
- CSunil must obtain a duplicate from the Director General of Income-tax (Systems)
- DA duplicate may be issued only for Form 133, not Form 130
Explanation
Rule 215(3) allows the deductor or collector to issue a duplicate certificate in Form 130, 131 or 133 if the deductee or collectee has lost the original and requests it, provided the duplicate is certified as duplicate. Form 130 is expressly covered, so the restriction to Form 133 is wrong.
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