Form for furnishing accountant certificate under section 398(2) for person responsible for deduction of tax not to be deemed to be an assessee in default

Form for furnishing accountant certificate under section 398(2) for person responsible for deduction of tax not to be deemed to be an assessee in default https://www.taxtmi.com/forms?id=2449 Form No. 149 prescribes the particulars and declaration required for furnishing an accountant's certificate under section 398(2) in support of a claim that a person responsible for deduction of tax is not to be treated as an assessee in default. The form captures payer, payer-responsible person, and payee details, transaction particulars, interest under section 398(3)(a), and challan or book identification details. Annexure A requires the accountant to certify the payee's return filing, inclusion of the sum in taxable income, and the truth and completeness of the information. en-us Sat, 28 Mar 2026 13:57:59 +0530 Sat, 28 Mar 2026 13:57:59 +0530 TaxTMI RSS Generator Form for furnishing accountant certificate under section 398(2) for person responsible for deduction of tax not to be deemed to be an assessee in default https://www.taxtmi.com/forms?id=2449 Form No. 149 prescribes the particulars and declaration required for furnishing an accountant's certificate under section 398(2) in support of a claim that a person responsible for deduction of tax is not to be treated as an assessee in default. The form captures payer, payer-responsible person, and payee details, transaction particulars, interest under section 398(3)(a), and challan or book identification details. Annexure A requires the accountant to certify the payee's return filing, inclusion of the sum in taxable income, and the truth and completeness of the information. Forms Income Tax Sat, 28 Mar 2026 13:57:59 +0530 https://www.taxtmi.com/forms?id=2449