The statement, certificate and payment tables of the Income-tax
Rules, 2026, each entry naming the rule it comes from — a due date attributed to
the wrong rule is a missed deadline, so nothing here is merged across rules.
Form numbers, not the forms. The rules prescribe a form by number and that
number is shown. The forms themselves — roughly 165 of them — are not loaded into
this corpus yet, so a form number here is a pointer to the Gazette, not to a
document on this site.
Rule 215 — form and due date for issuing the certificate.
1
Section under which tax deducted, paid or collected
Deduction or payment of tax under sections 392 [Other than sub-section (7) thereof] and 393(1) [Table: Sl.No.8 (iii)].
FormForm 130
Due date
By the 15th June of the financial year immediately following the tax year in which the income was paid and tax deducted.
2
Section under which tax deducted, paid or collected
Deduction under sections 392(7), 393(1) (other than [Table: Sl. Nos. (2)(i), (3)(i), (6)(ii), and (8)(vi)]) and 393(2) and (3).
FormForm 131
Due date
Within fifteen days from the due date for furnishing statement of tax deducted at source under rule 219.
3
Section under which tax deducted, paid or collected
Deduction under section 393(1)–– (a) [Table: Sl. No. (2)(i)]; (b) [Table: Sl. No. (3)(i)]; (c) [Table: Sl. No. (6)(ii)]; and (d) [Table: Sl. No. (8)(vi)].
FormForm 132
Due date
Within fifteen days from the due date for furnishing challan cum statement in Form No. 141.
4
Section under which tax deducted, paid or collected
Collection under section 394(1).
FormForm 133
Due date
Within fifteen days from the due date for furnishing statement of tax collected at source under rule 219.
Rule 219 — the form prescribed for each statement.
1
Section under which tax deducted, paid or collected
Section 392 [other than section 392(7)] and section 393(1) [Table: Sl. No. 8(iii)].
FormForm 138
2
Section under which tax deducted, paid or collected
Sections 392(7), 393(2) and 393(3), in respect of the deductee who is a non-resident, not being a company or a foreign company or a resident but not ordinarily resident.
FormForm 144
3
Section under which tax deducted, paid or collected
Sections 392(7), 393(1) (other than [Table: Sl. No. 8(iii)]) and 393(3), in respect of the deductee other than the deductee referred to in Sl. No. 2.
FormForm 140
4
Section under which tax deducted, paid or collected
Section 394(1).
FormForm 143
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