Form No. 149 - Form for furnishing accountant certificate under section 398(2) for person responsible for deduction of tax not to be deemed to be an assessee in default

📋

Contents

Note

Bookmark

For full text, please login

Verification Pending

The Email Id has not been verified. Click on the link we have sent on

Didn't receive the mail? Resend Mail

Don't have an account? Register Here

Accountant certificate for tax deduction default relief requires payer, payee, return filing, and income inclusion details. Form No. 149 prescribes the particulars and declaration required for furnishing an accountant's certificate under section 398(2) in support of a claim that a person responsible for deduction of tax is not to be treated as an assessee in default. The form captures payer, payer-responsible person, and payee details, transaction particulars, interest under section 398(3)(a), and challan or book identification details. Annexure A requires the accountant to certify the payee's return filing, inclusion of the sum in taxable income, and the truth and completeness of the information.

Page of

Press 'Enter' after typing page number.

to of Results

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.

Accountant certificate for tax deduction default relief requires payer, payee, return filing, and income inclusion details.

Form No. 149 prescribes the particulars and declaration required for furnishing an accountant's certificate under section 398(2) in support of a claim that a person responsible for deduction of tax is not to be treated as an assessee in default. The form captures payer, payer-responsible person, and payee details, transaction particulars, interest under section 398(3)(a), and challan or book identification details. Annexure A requires the accountant to certify the payee's return filing, inclusion of the sum in taxable income, and the truth and completeness of the information.

Full Summary is available for active users!

Note: It is a system-generated summary and is for quick reference only.

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Forms, Returns and Challans

Forms, Returns and Challans

Form No. 149 - Form for furnishing accountant certificate under section 398(2) for person responsible for deduction of tax not to be deemed to be an assessee in default

Accountant certificate for tax deduction default relief requires payer, payee, return filing, and income inclusion details.

Topics

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Forms, Returns and Challans

Forms, Returns and Challans

Form No. 149 - Form for furnishing accountant certificate under section 398(2) for person responsible for deduction of tax not to be deemed to be an assessee in default

Print Options

Username/Email Address

Password

The Email Id has not been verified. Click on the link we have sent on

Accountant certificate for tax deduction default relief requires payer, payee, return filing, and income inclusion details.

Topics