Tax deduction certificates: who issues them and what they must show

After deducting or collecting tax at source and depositing it with the government, the deductor must give the payee a certificate of tax deducted.

It must show

1. The payee’s name and TIN (if any)
2. The amount of tax deducted
3. Details of the deposit (challan number, date and so on)
4. The section(s) under which tax was deducted

Reference: Income Tax Act 2023, section 145.

As a taxpayer you use this certificate to claim tax credit in your return, so ask the deductor for it if you have not received it.