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

Vikram Enterprises lost the original Form 131 issued to a deductee, Mr. Das, who requested a replacement. Under Rule 215 of the Income-tax Rules, 2026, what may the deductor do?

The deductor may issue a duplicate Form 131 on Mr. Das's request, certified as duplicate by the deductor. Rule 215(3) allows duplicates of Forms 130, 131 and 133 when the original has been lost and the deductee asks for a replacement.

  1. ANothing; a duplicate certificate cannot be issued
  2. BIssue a duplicate certificate, certified as duplicate by the deductor, on the deductee's requestCorrect
  3. CIssue a duplicate only for Form 130, not Form 131
  4. DIssue a duplicate certificate only with the Director General's approval

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 lost the original and requests it. The duplicate must be certified as duplicate by the deductor or collector. The option limiting it to Form 130 is wrong since Form 131 is covered.

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