Form 27BA certification procedure enables avoidance of collector default through accountant-certified electronic filing and recalculation of interest. Procedure requires furnishing and verification of Form 27BA to avoid assessee-in-default treatment for short collection or non-collection where the buyer has filed return, included the amount in income and paid tax, supported by an accountant's certificate. Collectors obtain transaction identifiers via TRACES, authorize and transmit identifiers to a registered accountant who completes Annexure A on the e-filing portal; the collector then digitally submits Form 27BA. TRACES reprocesses statements, recalculates short-collection and late collection interest, and the collector must pay the modified interest prior to submission where applicable.