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

Nirmal Pharma Ltd. lost the original Form 131 it had issued to a vendor, who now requests another copy. Which statement is correct under Rule 215 of the Income-tax Rules, 2026?

The deductor may issue a duplicate Form 131, certified as duplicate, because the deductee lost the original and requested it. Rule 215(3) expressly covers Forms 130, 131 and 133 and requires no prior approval from any tax authority.

  1. AThe deductor may issue a duplicate Form 131 certified as duplicate by the deductorCorrect
  2. BNo duplicate can be issued; the vendor must obtain it from the Income-tax Department
  3. CA duplicate may be issued only for Form 130 and not for Form 131
  4. DA duplicate may be issued only after the assessing officer approves it in writing

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 it is certified as duplicate. Form 131 is expressly covered, so restricting duplicates to Form 130 is wrong. No approval by the assessing officer is required.

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