https://www.taxtmi.com/notifications?id=25117 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. en-us Wed, 12 Sep 2012 00:00:00 +0530 Wed, 11 Feb 2026 15:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=25117 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. Notifications Income Tax Wed, 12 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/notifications?id=25117