Accountant certification for TDS and TCS defaults uses prescribed forms to support non-default treatment under the consolidated procedure. Rule 221 of the Income-tax Rules, 2026 prescribes accountant certificates under section 398(2) for TDS and TCS defaults. Form No. 149 covers non-deduction ... Summary
Accountant certification for TDS and TCS defaults uses prescribed forms to support non-default treatment under the consolidated procedure.
Rule 221 of the Income-tax Rules, 2026 prescribes accountant certificates under section 398(2) for TDS and TCS defaults. Form No. 149 covers non-deduction or short deduction of tax, and Form No. 150 covers non-collection or short collection of tax. The forms are to be furnished to the Director General of Income-tax (Systems) or an authorised person, for a responsible person seeking not to be treated as an assessee in default.
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