Tax deduction and collection certificate procedure governs when accountants' forms must be filed to avoid default status. Form prescribes the certificate of an accountant required under section 398(2) for a person responsible for deduction or collection of tax under section 394(1) in specified cases, so that the person is not treated as an assessee in default. The certificate must be furnished in Form No. 149 for non-deduction or short deduction of tax, and in Form No. 150 for non-collection or short collection of tax. The prescribed form is to be furnished to the Director General of Income-tax (Systems), or to any person authorised by that authority.