Accountant certificate requirement: prescribed forms and annexure detail evidentiary certifications for non-deduction/non-collection instances. The amendment inserts rules 31ACB and 37J and prescribes Forms No. 26A and 27BA for accountant certificates under the first provisos to section 201(1) and section 206C(6A). Each form requires the payer/collector to declare payments or receipts made without deduction or collection, enclose an Annexure A where an eligible accountant certifies examination of records and specific particulars (nature, date, statutory head, amounts, tax deducted/collected and return-filing details), confirms inclusion in the payee's/buyer's return, and affirms independence and the truthfulness of the certificate.