Form 132 - Certificate under section 395(4) for tax deducted at source
FORM NO. 132 [See Rule 215 - Certificate of tax deducted or collected at source to be furnished under section 395(4)[Table: Sl. No. 2]] Certificate under section 395(4) for tax deducted at source
| Certificate No. | Last updated on | |||
|---|---|---|---|---|
| PART A | ||||
| Row No. | Particulars of the deductor and nature of transaction | |||
| 1. | Name | (refer Note 1) | ||
| 2. | Address | (refer Note 2) | ||
| 3. | Permanent Account Number | |||
| 4. | Email id | |||
| 5. | Contact number | Country Code | Number | |
| 6. | Tax year | |||
| 7. | Nature of Transaction (select one) | Payment of rent Transfer of immovable property Payment by way of commission/brokerage Fee for technical services Payment in pursuance of a contract Transfer of virtual digital asset | ||
| Particulars of the deductee | ||||
| 8. | Name | (refer Note 1) | ||
| 9. | Address | (refer Note 2) | ||
| 10. | Permanent Account Number |
| PART B | ||||||||
|---|---|---|---|---|---|---|---|---|
| Summary of Transaction(s) (as per Form No. 132) | ||||||||
| Row No. | Acknowledgement Number | Amount Paid / Credited | Rate at which tax is deducted at source | Date of payment /credit (dd/mm/yyyy) | Amount of tax deducted and deposited | |||
| 1. | ||||||||
| 2. | ||||||||
| .. | ||||||||
| Total: | Total: | |||||||
| Details of tax deposited to the credit of the central government for which credit is to be given to the deductee | ||||||||
| Amount of tax deposited | Challan Identification number (CIN) | |||||||
| BSR Code | Date of tax deposit (dd/mm/yyyy) | Challan Serial Number | ||||||
PART C DECLARATION I, ………………. having Permanent Account Number ………… in the capacity of ……………… (designation) do hereby certify that a sum of (₹) ………… [₹ ………… (in words)] has been deducted and deposited to the credit of the Central Government.
I further certify that the information given above is true, complete and correct and is based on the books of ac- count, documents, challan-cum-statement of deduction of tax, TDS deposited and other available records. Place: Signature of person responsible for deduction of tax: Date: Name:
Notes:
- In case of individual, the first, middle and last name shall be provided in full without any abbreviations. In any other case also, name shall be provided in full.
- The address shall contain i. Country/Region, ii. Flat/Door/Building, iii. Road/Street/ Block/Sector, iv. PIN/ZIP Code, v. Post Office, vi. Area/locality, vii. District, viii. State.
- Some of the information in the form would be pre-filled to the extent possible.
- Amounts to be filled in ₹ unless otherwise provided.