April 16, 2026
Submitted By: Shweta Verma
Form No. 133 – Frequently Asked Questions (FAQ) Certificate u/s 395(4)(a) of the Income-tax Act, 2025 for Tax Collected at Source
Form No. 133 is a certificate prescribed under section 395(4)(a) of the Income-tax Act, 2025 for tax collected at source (TCS). Such certificate is issued by the collector to the collectee on whose behalf tax has been collected at source. It serves as proof of tax collected and deposited with the Central Government and enables the collectee to claim TCS credit at the time of filing the ITR.
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