https://www.taxtmi.com/news?id=72157 Form No. 149 provides a mechanism for a deductor to regularise failure to deduct tax at source where the deductee has already filed a return and paid the tax due. The Accountant's certificate in Annexure A confirms that the deductee filed the return, included the relevant income, and paid the tax. The form may be filed for resident or non-resident deductees, and if accepted the deductor is not treated as an assessee in default, though interest remains payable until the deductee files the return. Filing is initiated through TRACES and the e-filing portal. en-us Fri, 03 Apr 2026 11:28:57 +0530 Fri, 03 Apr 2026 11:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=72157 Form No. 149 provides a mechanism for a deductor to regularise failure to deduct tax at source where the deductee has already filed a return and paid the tax due. The Accountant's certificate in Annexure A confirms that the deductee filed the return, included the relevant income, and paid the tax. The form may be filed for resident or non-resident deductees, and if accepted the deductor is not treated as an assessee in default, though interest remains payable until the deductee files the return. Filing is initiated through TRACES and the e-filing portal. News - Fri, 03 Apr 2026 11:28:57 +0530 https://www.taxtmi.com/news?id=72157