Accountant certification for TDS and TCS defaults uses separate forms under a consolidated framework for assessee-in-default treatment.

Accountant certification under Rule 221 enables a person responsible for deduction or collection of tax to seek treatment as not being an assessee in default under section 398(2). Form No. 149 applies to non-deduction or short deduction of tax, and Form No. 150 applies to non-collection or short collection of tax. Both forms must be furnished to the Director General of Income-tax (Systems) or an authorised person. Rule 221 consolidates the earlier separate TDS and TCS accountant-certification framework.

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