Form No. 132

Certificate under section 395(4) for tax deducted at source

Prescribed under rule 215(1)[Table: Sl. No. 2] · Rule 215

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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:

1. 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.

2. 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.

3. Some of the information in the form would be pre-filled to the extent possible.

4. Amounts to be filled in ₹ unless otherwise provided.

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Source: Income-tax Rules, 2026, Appendix III – notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. Reproduced for reference; the layout of the official Gazette form may differ slightly. Please verify with the official notification.