# Child certificates under Income Tax Act 2025 from April 2026

2026-08-12T22:41:52+00:00 | Governance | Indian Opinion Desk

Corroboration: 1 independent outlet

From 1 April 2026, taxpayers can use Form 128 to obtain lower or nil tax deduction certificates. These certificates allow payers to deduct tax at a reduced rate instead of the standard TDS or TCS rate. Livemint reports that when a taxpayer gets such approval from the Assessing Officer, they can generate separate 'child certificates' on the TRACES portal for each person or company making payments to them. This is useful when the taxpayer does not know all payer details at the time of applying. The payer then quotes the child certificate number in the TDS statement. Despite the name, a child certificate has nothing to do with minors, it is simply a sub-certificate for individual payers.

## Coverage

- livemint.com <https://www.livemint.com/money/personal-finance/child-certificate-under-income-tax-act-2025-what-is-it-who-needs-it-and-how-to-generate-one-11786548850463.html>

Tags: child certificate, compliance, Form 128, Income tax, TDS, TRACES
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