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
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..... Permanent Account Number Particulars of the payee 8. Name (refer Note 1) 9. Address (refer Note 2) 10. Permanent Account Number Particulars of transactions 11. Amount paid/credited to the account of the payee after-- (a) non-deduction of tax (b) short-deduction of tax (c) Total (a)+(b) 12. Interest under section 398(3)(a) on amount referred to in 11(c) above 13. Whether the interest referred to in Row No. 12 above, has been paid Yes/No 14. If answer to Row No. 13 above is yes, please provide details of suc....
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....mation in the form would be pre-filled to the extent possible. 6. Amounts to be filled in Rs. unless otherwise provided. ANNEXURE A Certificate of accountant under section 398(2) for certifying the furnishing of return of income, payment of tax etc. by the payee I/We *hereby confirm that I/we* have examined the relevant accounts, documents and records of.................... (name and address of the payee) with [Permanent Account Number] ..... for the period ... and hereby certify the following: (i) ..... (payer) has paid to or credited following sum to the account of ..... (payee) without deduction of whole or any part of the tax in accordance with the provisions of Chapter XIX of the Act Nature of payment Date of....
TaxTMI