Form for furnishing certificate of accountant- Rule 221(New)/ Rule 31ACB and Rule 37J(old)

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Full Text of the Document

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....and 9] not to be deemed to be an assessee in default. Under Rule 221 of Income Tax Rules, 2026. Corresponds to Rule 31 ACB & 37J Rule 221(1) - Prescribed Forms The rule prescribes accountant certificates under section 398(2) in two separate forms: • Form No. 149 - for non-deduction or short deduction of tax; and • Form No. 150 - for non-collection or short....