The Certificate of Collection of Tax at Source under Section 206(5) is to be furnished by any person collecting tax at source in Form No. 27D within a period of one month from the end of the month during which the amount is debited to the account of the buyer or payment is received from the buyer, as the case may be.

• Issuance of Consolidated Certificate:
  
  
  In case where more than one certificate is required to be furnished to a buyer for tax collected at source in respect of the period ending on the 30th September and on 31st March in each financial year, the person collecting the tax, may on request from such buyer, issue within one month from the end of such period, a Consolidated certificate in Form No. 27D for tax collected during whole of such period
  
  

• Issuance of Duplicate Certificate:
  
  
  Where in a case, the Certificate for Tax Collected at Source issued under this rule is lost, the person collecting tax at source may issue a Duplicate certificate of collection of tax at source on a plain paper giving necessary details as contained in Form No. 27D.
  
  
  However before giving credit in such a case the Assessing Officer before giving credit for the tax collected at source on the basis of duplicate certificate referred to above shall get the payment certified from the Assessing Officer designated in this behalf by the Chief Commissioner or Commissioner and shall also obtain an Indemnity Bond from the assessee.