Download Form 133 (Form No.27D)
TCS Certificate
Complete Guide for 2026
Everything you need to know about Form 133 — the official Tax Collected at Source certificate under the Income-tax Act, 2025. Learn how to download it, claim tax credits, and avoid costly mistakes.
⬇ Download Form 133 PDFMember, Institute of Chartered Accountants of India (ICAI) • Specialisation: TDS/TCS, ITR Filing & Tax Advisory
Download Form 133 TCS Certificate PDF
Form 133 is only valid when downloaded directly from the TRACES portal. No offline, emailed, or typed copies are accepted under the Income-tax Act, 2025.
How to Download Form 133 (Form No.27D) - TCS Certificate
The following steps are for the collector (seller / TAN holder) who needs to generate and issue the certificate to the buyer. If you are the buyer, your seller must follow these steps and share the downloaded PDF with you.
Log in to TRACES portal
Visit tdscpc.gov.in and sign in using your TAN credentials. First-time users need to register and complete KYC verification.
File quarterly TCS statement (Form 143)
Certificates cannot be downloaded until the quarterly TCS statement has been filed and accepted by TRACES. Ensure no validation errors remain.
Navigate to Downloads → TCS Certificates
Under the "Statements / Payments" menu, select "Download TCS Certificates (Form 133)".
Select financial year, quarter, and PAN
Choose the relevant financial year and quarter. Enter the collectee's PAN and other transaction details as prompted.
Submit request and download PDF
TRACES processes the request within a few hours (longer during peak season). Use the download link to save the official PDF certificate.
Sign and share with the buyer
Apply a digital signature or manual signature and share the PDF or printed copy with the collectee. This must be done within 15 days of filing the TCS statement.
As the collector, retain a copy of every Form 133 issued for at least 6–8 years. The Income Tax Department can request these during scrutiny assessments even years later.
What is Form 133?
Form 133 (Form No.27D) is a mandatory tax certificate issued by a seller (the collector) to a buyer (the collectee) under Section 395(4)(a) of the Income-tax Act, 2025. When a seller collects tax from you at the time of a high-value transaction — because the law requires it — they deposit that money with the Central Government and issue Form 133 to you as legal proof.
This certificate replaces the older Form 27D, which was used under the Income-tax Act, 1961 up to FY 2024–25. The new Act brings a unified, stricter format that is exclusively generated and downloaded from the government's TRACES portal.
Only a Form 133 certificate downloaded from the TRACES portal and bearing a valid digital or manual signature is legally valid. I see many clients who receive emailed or typed copies from dealers — these are not accepted by the Income Tax Department and cannot be used to claim TCS credit.
What is TCS (Tax Collected at Source)?
Tax Collected at Source is an advance tax collected by a seller from the buyer at the point of a high-value sale. The seller deposits this directly with the government. Think of it as prepaying a portion of your annual income tax liability. It promotes transparency, discourages large cash transactions, and enables real-time tracking of significant economic activity.
When is TCS applicable? Real-world examples
Luxury car purchase
Buying a vehicle worth over ₹10 lakh triggers TCS. On a ₹15L car, the dealer collects ₹15,000 as TCS.
Foreign remittance (LRS)
Sending over ₹7 lakh abroad in a year — for education, investment, or other purposes — attracts TCS on the excess.
Overseas tour package
Booking a ₹5L holiday abroad? The travel agency collects TCS, which you can later claim as a tax credit.
Jewellery & bullion
High-value purchases of gold, silver, or jewellery above prescribed limits attract TCS.
Scrap & minerals
Businesses buying coal, iron ore, timber, tendu leaves, or scrap metal pay TCS on each qualifying purchase.
E-commerce sellers
Sellers on large online marketplaces have TCS collected by the platform on proceeds before disbursement.
TCS rates at a glance
| Transaction type | Threshold | TCS rate | Who collects |
|---|---|---|---|
| Motor vehicle purchase | Over ₹10 lakh | 1% | Car dealer |
| Foreign remittance (LRS) | Over ₹7 lakh/year | 0.5% – 20% | Bank / AD |
| Overseas tour packages | Any amount | 5% – 20% | Travel agency |
| Sale of goods (B2B) | Over ₹50 lakh/year | 0.1% | Seller |
| Timber / forest produce | Any amount | 2.5% | Seller |
| Scrap | Any amount | 1% | Seller |
| Coal / lignite / iron ore | Any amount | 1% | Seller |
| E-commerce seller payments | Any amount | 1% | Marketplace |
| Mineral products | Any amount | 1% | Seller |
Form 133 vs Form 27D — what changed?
Until FY 2024–25, Form 27D was the standard TCS certificate under the Income-tax Act, 1961. With the introduction of the Income-tax Act, 2025, Form 133 takes over from FY 2025–26 onwards, with significantly tighter rules.
| Feature | Form 27D (Old) | Form 133 (New) |
|---|---|---|
| Applicable from | Up to FY 2024–25 | FY 2025–26 onwards |
| Governing Act | Income-tax Act, 1961 | Income-tax Act, 2025 |
| Download portal | Various / manual | TRACES only |
| Offline / email copies | ✓ Accepted | ✗ Not valid |
| Uniform format | ✗ Mixed formats | ✓ Unified standard |
| Issuance deadline | Some leeway allowed | Strict 15-day rule |
| Correction process | Less defined | Via revised TCS return on TRACES |
| AIS / 26AS matching | Partial | Full automated matching |
| Duplicate issuance | Informal | Formal TRACES process, clearly marked "Duplicate" |
If anyone gives you a Form 27D for transactions after 31 March 2025, it is not valid. Insist on Form 133 downloaded directly from TRACES. — CA Sagar Batra
Key details included in Form 133
A valid Form 133 TCS Certificate downloaded from TRACES includes all of the following mandatory fields:
| Field | Details | Why it matters |
|---|---|---|
| Collector details | Name, address, PAN, TAN | Identifies the entity that collected tax |
| Collectee details | Your name, PAN, address | TCS credit is linked to your PAN |
| Transaction summary | Goods/services, value, date | Must match your invoice/bill |
| TCS amount | Exact figure deposited | Credit you can claim in ITR |
| Challan reference | Proof of government deposit | Verifies tax was actually paid |
| Certificate number | Unique tracking ID | For verification and audit |
| Signature | Digital or manual | Confirms authenticity |
TCS credit is allocated strictly by PAN. A single wrong digit means you cannot claim the credit until a corrected certificate is issued. Always cross-check before leaving the dealer or bank. — CA Sagar Batra
How to use Form 133 when filing your ITR
As a buyer (collectee), Form 133 is your tool for reducing the tax you owe at the time of filing. Here is the complete process:
Collect all Form 133 certificates for the year
Gather every Form 133 received during the financial year from all collectors — car dealer, bank, travel agency, marketplace, etc.
Verify against Form 26AS and AIS
Log in to the Income Tax e-filing portal and check your Annual Information Statement and Form 26AS. Every TCS entry in your Form 133 certificates must appear there. A mismatch means the collector has not yet filed correctly.
Enter TCS details in your ITR
In your ITR form, navigate to Tax Details → Tax Collected at Source and enter the details exactly as they appear in Form 133 — PAN of collector, TCS amount, certificate number, and financial year.
Your tax credit is applied automatically
The TCS amount is deducted from your total tax liability. If TCS paid exceeds your liability, the excess becomes a refund.
You do not need to attach it, but you must keep it safe — the department may ask for it during scrutiny. Keep both digital and physical copies organised by financial year. — CA Sagar Batra
How TCS reduces your final tax payable — example
| Scenario | Total tax liability | TCS already paid | Balance payable |
|---|---|---|---|
| ₹15L car purchase | ₹1,00,000 | ₹15,000 | ₹85,000 |
| ₹8L foreign remittance | ₹50,000 | ₹500 | ₹49,500 |
| ₹5L overseas tour package | ₹75,000 | ₹25,000 | ₹50,000 |
| ₹1Cr goods (B2B sale) | ₹2,00,000 | ₹10,000 | ₹1,90,000 |
Alternatives if you cannot get Form 133
If your collector is not issuing Form 133, you are not entirely helpless. Here are your options in order of preference:
Request a duplicate from the collector
Collectors can regenerate the certificate from TRACES at any time. A duplicate is clearly marked as such and is fully valid for ITR purposes. This is the fastest resolution.
Verify via Form 26AS / AIS
Log in to the Income Tax e-filing portal and check your AIS or Form 26AS. Once the collector files their TCS statement, entries appear automatically. You can claim the credit while waiting for the physical certificate.
File a grievance on TRACES
If the collector is unresponsive, raise a formal grievance at tdscpc.gov.in. Non-issuance of Form 133 within 15 days is a violation of Section 395(4) and the department can compel compliance.
Contact your Assessing Officer (AO)
As a final resort, approach your jurisdictional AO with purchase invoice and payment proof. In verified cases, tax credit may be allowed manually pending data reconciliation.
Latest updates for 2026
The following key changes came into effect or were more strictly enforced during FY 2025–26 and 2026:
Strict 15-day issuance deadline enforced
Collectors who fail to issue Form 133 within 15 days of filing their TCS statement now face automatic penalty proceedings. The department has tightened automated monitoring.
No manual or emailed certificates accepted
Only TRACES-downloaded certificates with valid digital or manual signatures are recognised. The department has started rejecting refund claims backed by unofficial certificate copies.
Unified format across all transaction types
Whether for a vehicle, gold, property, overseas tour, or business goods — all Form 133 certificates now follow the same standardised layout, making verification faster.
Increased AIS/TCS data matching scrutiny
The Income Tax Department is now cross-matching TCS data in real time with AIS, purchase registries, and bank records. Errors or omissions in Form 143 filings are being flagged immediately for follow-up.
FAQs — Form 133 TCS Certificate
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