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        Income Tax

        Rule 31ACB - Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201

        Income-tax Rules, 1962
        Chapter VI
        DEDUCTION OF TAX AT SOURCE

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        Certificate of accountant in prescribed Form 26A must be furnished and verified under Director General's specified procedures. A certificate from an accountant under the first proviso to sub-section (1) of section 201 must be furnished in Form 26A to the Director General of Income-tax (Systems) or an authorised person and verified in accordance with the procedures, formats and standards specified under sub-rule (2); the Director General of Income-tax (Systems) shall specify those procedures, formats and standards and administer the day-to-day furnishing and verification of Form 26A.
                  Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                  Provisions expressly mentioned in the judgment/order text.

                      Certificate of accountant in prescribed Form 26A must be furnished and verified under Director General's specified procedures.

                      A certificate from an accountant under the first proviso to sub-section (1) of section 201 must be furnished in Form 26A to the Director General of Income-tax (Systems) or an authorised person and verified in accordance with the procedures, formats and standards specified under sub-rule (2); the Director General of Income-tax (Systems) shall specify those procedures, formats and standards and administer the day-to-day furnishing and verification of Form 26A.


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