https://www.taxtmi.com/manuals?id=8011 Accountant-certification for TDS and TCS defaults enables a person responsible for deduction or collection of tax to avoid being treated as an assessee in default under section 398(2). Form No. 149 applies to non-deduction or short deduction of tax, and Form No. 150 applies to non-collection or short collection of tax. The applicable form must be furnished to the Director General of Income-tax (Systems) or an authorised person. Rule 221 consolidates the earlier separate TDS and TCS certification framework into one provision. en-us Sat, 08 Aug 2026 11:22:00 +0530 Sat, 29 Aug 2026 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8011 Accountant-certification for TDS and TCS defaults enables a person responsible for deduction or collection of tax to avoid being treated as an assessee in default under section 398(2). Form No. 149 applies to non-deduction or short deduction of tax, and Form No. 150 applies to non-collection or short collection of tax. The applicable form must be furnished to the Director General of Income-tax (Systems) or an authorised person. Rule 221 consolidates the earlier separate TDS and TCS certification framework into one provision. Manuals Income Tax Sat, 08 Aug 2026 11:22:00 +0530 https://www.taxtmi.com/manuals?id=8011