Form for furnishing certificate of accountant under Section 398(2) for person responsible for deduction or collection of tax as per section 394(1)[Table: SI. No. 1 to 5 and 9] not to be deemed to be an assessee in default

Form for furnishing certificate of accountant under Section 398(2) for person responsible for deduction or collection of tax as per section 394(1)[Table: SI. No. 1 to 5 and 9] not to be deemed to be an assessee in default https://www.taxtmi.com/acts?id=53615 Form prescribes the certificate of an accountant required under section 398(2) for a person responsible for deduction or collection of tax under section 394(1) in specified cases, so that the person is not treated as an assessee in default. The certificate must be furnished in Form No. 149 for non-deduction or short deduction of tax, and in Form No. 150 for non-collection or short collection of tax. The prescribed form is to be furnished to the Director General of Income-tax (Systems), or to any person authorised by that authority. en-us Sat, 21 Mar 2026 09:49:27 +0530 Wed, 08 Apr 2026 10:56:21 +0530 TaxTMI RSS Generator Form for furnishing certificate of accountant under Section 398(2) for person responsible for deduction or collection of tax as per section 394(1)[Table: SI. No. 1 to 5 and 9] not to be deemed to be an assessee in default https://www.taxtmi.com/acts?id=53615 Form prescribes the certificate of an accountant required under section 398(2) for a person responsible for deduction or collection of tax under section 394(1) in specified cases, so that the person is not treated as an assessee in default. The certificate must be furnished in Form No. 149 for non-deduction or short deduction of tax, and in Form No. 150 for non-collection or short collection of tax. The prescribed form is to be furnished to the Director General of Income-tax (Systems), or to any person authorised by that authority. Act-Rules Income Tax Sat, 21 Mar 2026 09:49:27 +0530 https://www.taxtmi.com/acts?id=53615