Accountant certificate requirement confirms buyer filed return and tax obligations met, enabling seller to document non collection safely. Form 27BA documents the collector's declaration that a specified sum was received or debited without collection of tax under section 206C(6A) and requires an attached accountant's certificate (Annexure A) confirming examination of records, details of the payment and tax collectible, that the buyer/licensee/lessee filed the relevant return and paid tax, that the sum was included in computing taxable income, a conflict of interest statement, and acknowledgment of penal consequences for any false statement; eligible signatories are a chartered accountant or an authorised company auditor.