Rule 221 - Form for furnishing certificate of accountant under Section 398(2) for person responsible for deduction or collection of tax as per section 394(1)[Table: SI. No. 1 to 5 and 9] not to be deemed to be an assessee in default

Accountant certificate requirement distinguishes forms for non deduction versus non collection of tax, filed to DGIT(Systems) or authorised representative.

An accountant must furnish a certificate for non deduction/short deduction or non collection/short collection of tax using prescribed forms: Form No. 149 for non deduction or short deduction, and Form No. 150 for non collection or short collection. The specified form is to be submitted to the Director General of Income tax (Systems) or an authorised person.