Accountant certificate under the Income-tax Act: certify payee filed return and that receipt was included in taxable income.

Form 26A requires a payer declaration and an Annexure A accountant certificate under the first proviso to sub-section (1) of the Income-tax Act: the payer must state payments or credits made without tax deduction and whether statutory interest for non-deduction has been paid; the accountant must certify examination of records, specify nature and amount of payment, tax deductible head, details of any tax deducted, confirm the payee filed the relevant return and paid tax, and confirm the payee accounted for the receipt in taxable income, together with attestations of truthfulness and independence.

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