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

Kapoor Enterprises, a deductor, issued Form No. 131 to a payee, who later lost the original and requested another copy. Under Rule 215 of the Income-tax Rules, 2026, which statement is correct?

The deductor may issue a duplicate Form No. 131 on the payee's request after loss of the original, and the duplicate must be certified as duplicate by the deductor. Rule 215(3) of the Income-tax Rules, 2026 covers Forms 130, 131 and 133.

  1. ANo duplicate can be issued once the original is lost
  2. BThe deductor may issue a duplicate certificate, which must be certified as duplicate by the deductorCorrect
  3. CThe payee must obtain the duplicate directly from the Director General of Income-tax (Systems)
  4. DA duplicate may be issued only for Form No. 130, not Form No. 131

Explanation

Rule 215(3) allows the deductor or collector to issue a duplicate in Form 130, 131 or 133 if the deductee or collectee lost the original and requests it. The duplicate must be certified as duplicate by the deductor or collector. Option D is wrong because Form 131 is expressly covered.

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