TDS certificate for non-salary payments: Form 131 (formerly Form 16A)

What is Form 131?

Form 131 is proof for the payee that tax was deducted from a payment and reported to the government. A consultant whose client deducted 10% from fees, a landlord whose tenant deducted tax on rent, or a vendor whose customer deducted tax on a contract payment all receive Form 131.

It replaced Form 16A for tax deducted from 1 April 2026. Certificates for the January-March 2026 quarter were issued as Form 16A by 15 June 2026. Certificates for deductions from April 2026 are issued as Form 131, starting with the April-June 2026 quarter.

Form 131 is not a document the payee files anywhere. Its value lies in matching: the payee checks that each certificate agrees with its own books and with the annual statement, and uses it as evidence if a credit is questioned during processing or assessment.

When must it be issued?

The certificate is due within 15 days of the due date for filing the quarterly TDS return in which the deduction is reported. Because the statement must be processed before TRACES generates the certificate, late returns delay certificates too.

TRACES generation and verification

Form 131 must be downloaded from TRACES; a manually prepared certificate is not valid. Each certificate carries a unique number, and payees can verify it on TRACES. Deductors usually sign certificates digitally in bulk before sending them.

The certificate shows deductor and deductee details, amount paid, tax deducted and deposited, the section code under section 393, and challan identification. Payees should match it with their annual statement, now Form 168, before filing their returns.

Large deductors issuing hundreds of certificates each quarter usually use the bulk request facility on TRACES and a signing utility. Smaller deductors can request certificates PAN-wise. Either way, download only after all correction statements for the quarter have been processed.

What data is needed?

Because the certificate is generated from your filed statement, accuracy is decided at the return stage. Make sure the following is correct in Form 140 or Form 144 before requesting certificates.

• Correct deductee PAN, since certificates are generated PAN-wise
• Correct section code and rate for each payment
• Challan details that match bank records
• Lower deduction certificate numbers where applied
• Deductee email addresses for sending certificates

Late issue, errors and consequences

Failure to issue the certificate on time can attract a penalty of ₹100 for each day of default, limited to the tax deducted. Repeated delays also strain vendor relationships, since payees need certificates to support credit claims, especially where a mismatch arises.

Common problems include wrong PANs leading to credits going to the wrong person, short payment defaults that block certificate generation, and issuing certificates before correction statements are processed. Fix the statement first, then download fresh certificates. Refogo's partner professionals can file TDS returns and generate Form 131 certificates for a fixed fee.

Step by step

1. 1File the quarterly statement

   File Form 140 or Form 144 by its due date and check processing status.

2. 2Clear defaults

   Resolve PAN or challan defaults through correction statements on TRACES.

3. 3Request bulk download

   Log in to TRACES, request Form 131 for the quarter and download when ready.

4. 4Sign digitally

   Sign the certificates with the responsible person's digital signature.

5. 5Send to deductees

   Email certificates within 15 days of the return due date.