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

Kaveri Traders lost the original Form No. 131 certificate issued to Mr. Desai by Zenith Ltd. Mr. Desai requests a duplicate. Under Rule 215 of the Income-tax Rules, 2026, which is correct?

The deductor may issue a duplicate Form 131 when the deductee has lost the original and makes a request, provided the duplicate is 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; Mr. Desai must apply to the Assessing Officer
  2. BZenith Ltd., as deductor, may issue a duplicate certificate in Form No. 131 after Mr. Desai's request, certified as duplicate by the deductorCorrect
  3. COnly the Director General (Systems) may issue the duplicate
  4. DA duplicate can be issued only for Form 130 and not for Form 131

Explanation

Rule 215(3) permits 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. The duplicate must be certified as duplicate by the deductor or collector. Form 131 is expressly covered, so limiting duplicates to Form 130 is wrong.

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