CA Final · Direct Tax Laws & International Taxation · Basic Concepts
Meera Traders Pvt. Ltd. issued a Form 130 certificate to its employee, who later reports that the original is lost and asks for another copy. Under Rule 215 of the Income-tax Rules, 2026, what is the position?
The deductor may issue a duplicate certificate in Form 130 when the employee has lost the original and makes a request. The duplicate must be certified as duplicate by the deductor, as sub-rule (3) of Rule 215 allows for Forms 130, 131 and 133.
- ANo further certificate can be issued once the original is lost
- BThe employee must regenerate it from the web portal only, and the deductor has no role
- CThe deductor may issue a duplicate certificate in Form 130 on request, certified as duplicate by the deductorCorrect
- DThe deductor must issue a fresh original in Form 131 with a new control number
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. The duplicate must be certified as duplicate by the deductor or collector. Switching to Form 131 is not provided.
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