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<h1>Accountant Certificate Required Under Rule 31ACB for Form 26A Submission per Income Tax Rules 1962</h1> Under Rule 31ACB of the Income Tax Rules, 1962, a certificate from an accountant is required under the first proviso to sub-section (1) of section 201. This certificate must be submitted in Form 26A to the Director General of Income-tax (Systems) or an authorized person. The Director General of Income-tax (Systems) is responsible for specifying the procedures, formats, and standards for furnishing and verifying Form 26A, and managing its administration. The rule was initially inserted in 2012 and later amended in 2013 to update the requirements for the certificate's submission and verification process.