https://www.taxtmi.com/news?id=72158 Form No. 149 is the accountant's certificate used where tax was not deducted or was deducted short, but the payee has reported the income and paid the tax. It is filed electronically by the deductor through TRACES with Chartered Accountant certification to establish that the deductor is not treated as an assessee-in-default under section 398(2), though interest may still apply until the deductee pays the tax. en-us Fri, 03 Apr 2026 11:42:31 +0530 Fri, 03 Apr 2026 11:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=72158 Form No. 149 is the accountant's certificate used where tax was not deducted or was deducted short, but the payee has reported the income and paid the tax. It is filed electronically by the deductor through TRACES with Chartered Accountant certification to establish that the deductor is not treated as an assessee-in-default under section 398(2), though interest may still apply until the deductee pays the tax. News - Fri, 03 Apr 2026 11:42:31 +0530 https://www.taxtmi.com/news?id=72158