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

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.... to be an assessee in default<br>Rules<br>Income Tax<br>Rule 221 of the Income-Tax Rules, 2026<br>221. Form for furnishing certificate of accountant under Section 398(2) for person responsible for ded....