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<h1>Procedure for Filing Form 26A to Address TDS Defaults Under Income-tax Act, 1961: Steps for Deductors and Accountants.</h1> The notification outlines the procedure for furnishing and verifying Form 26A to address defaults related to short or non-deduction of tax at source under the Income-tax Act, 1961. It specifies that a person is not deemed in default if the resident has filed a return, accounted for the income, and paid due taxes. Form 26A must be submitted electronically, with detailed steps for both the deductor and the accountant to follow, including obtaining unique identification numbers and digitally signing the form. The process involves coordination between the TRACES portal, e-filing portal, and the CPC-TDS for validation and processing.