Which two of the following are correct about the certificates of tax deducted or collected at source…

Under section 395(4) of the Income-tax Act, 2025, a person who deducts or collects tax at source must furnish a certificate to the payee, and rule 215 of the Income-tax Rules, 2026 prescribes the forms. Form No. 130 is the certificate for tax deducted from salary under section 392. Form No. 131 is the certificate for tax deducted on most other payments, such as fees for professional services paid by a company under section 393(1) [Table: Sl. No. 6(iii)]. Form No. 132 is the certificate for deductions paid through a challan-cum-statement in Form No. 141, such as rent under section 393(1) [Table: Sl. No. 2(i)] and consideration for transfer of immovable property under section 393(1) [Table: Sl. No. 3(i)]. Form No. 133 is the certificate of tax collected at source under section 394(1). (These forms replace Forms 16, 16A, 16B/16C and 27D of the Income-tax Rules, 1962.)

Statements (c) and (d) are therefore correct. Statement (a) is wrong because Form No. 130 is the salary certificate, and statement (b) is wrong because the salary certificate is Form No. 130, not Form No. 131.