Form 131 (earlier 16A) issue sheet for CA firms: get every Q2 TDS certificate to deductees by 15 November 2026
What you get: a ready-to-copy Google Sheet layout that tracks every deductor client from "Q2 Form 140 filed" to "Form 131 sent to the last deductee", with a status formula, a due-date flag for 15 November 2026, and three short client messages. Free, no sign-up.
Short answer (checked 21 Oct 2026): Form No. 131 is the non-salary TDS certificate under section 395(4)(a) of the Income-tax Act, 2025 (earlier Form 16A). For July–September 2026 it must reach each deductee within 15 days of the quarterly statement due date, so by 15 November 2026. It can only be generated from TRACES after the Q2 statement in Form No. 140 (earlier 26Q) or Form No. 144 (earlier 27Q) is filed and processed, and a certificate made any other way is not valid. Source: the Income Tax Department's Form No. 131 FAQs and its note on TDS certificates. This is a starting point, not tax advice; confirm on TRACES before you act.
Why a separate sheet for certificates
The Q2 return is due 31 October, and most firms stop tracking once it is filed. But Form 131 depends on that statement being processed, so a return filed on 31 October with a PAN or challan default can leave you with nothing to download on 13 November. 15 November 2026 is a Sunday, so plan to send by Friday 13 November.
The sheet: one row per deductor client
| Column | What goes in it |
|---|---|
| A Client | Deductor name |
| B TAN | As on TRACES |
| C Statement | 140 (residents, non-salary) or 144 (non-residents) |
| D Filed on | Date the Q2 statement was filed |
| E Token / receipt no. | From the filing acknowledgement |
| F Processed? | Y / N / Default (from TRACES statement status) |
| G Default fixed on | Date the correction statement was filed, if F = Default |
| H Deductees (count) | Number of deductees in the Q2 statement |
| I Bulk request made | Date you requested Form 131 in bulk on TRACES |
| J Downloaded | Date the certificates were downloaded |
| K Signed | Digitally or manually signed (Y/N) |
| L Sent (count) | Deductees the certificate has been sent to |
| M Due | 15-Nov-2026 |
| N Status | Formula below |
Status formula for N2 (copy down):
=IF(L2>=H2,"Done",IF(F2="Default",IF(G2="","Fix default first","Wait for reprocessing"),IF(F2<>"Y","Not processed yet",IF(J2="","Request + download",IF(K2<>"Y","Sign","Send "&(H2-L2)&" left")))))
Days-left flag for O2: =M2-TODAY(). Use conditional formatting to turn the row red when O2 is 5 or less and N2 is not "Done".
Day-by-day plan
| When | What |
|---|---|
| By 31 Oct (Sat) | File every Q2 Form 140/144 and note the token in column E. |
| 2–4 Nov | Check processing status on TRACES. Any "Default" row: work out the PAN, challan or short-deduction issue and file the correction statement. |
| 5–9 Nov | Request Form 131 in bulk for every processed TAN; download when ready. |
| 9–12 Nov | Sign and send. Log the count in column L. |
| Fri 13 Nov | Every row should read "Done". Anything else gets a written note to the client on why. |
Rules worth knowing (from the department's FAQs)
- A deductor cannot issue Form 131 without filing the quarterly statement; it is generated on processing of Form 140 or 144.
- Mistakes are fixed by filing a revised statement; after it is processed you download and issue the corrected certificate.
- Each deductor issues a separate certificate per quarter, so a deductee with three payers gets three.
- Non-residents reported in Form 144 with a valid PAN also get Form 131.
- A duplicate can be issued if the original is lost, marked as duplicate.
- The deductee does not attach it to the ITR but should keep it.
TCS clients: the certificate is now Form No. 133 (earlier 27D), due within 15 days of the TCS statement due date. With Q2 TCS statements due 15 October, that points to 30 October 2026 (a Friday); confirm on TRACES.
Three client messages
To a client with a default (2–4 Nov): "Your Q2 TDS statement was processed with a default for [PAN/challan]. Please send [detail] by [date] so we can correct it and issue certificates to your vendors before 15 November."
To a client whose vendors ask for certificates: "Form 131 for July–September can only be downloaded after your Q2 statement is processed. We expect to send them by 13 November and will copy you."
Covering note to deductees: "Attached is the Form 131 TDS certificate for July–September 2026 from [client]. Please check the PAN and amounts and tell us within a week if anything is wrong."
Related guides
- Q2 TDS returns: what to collect from clients before 31 Oct 2026
- November 2026 due-date chase list for CA firms
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