Form 26a - Form For Furnishing Accountant Certificate Under The First Proviso To Sub-Section

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FORM No. 26A
[See rule 31ACB]
Form for furnishing accountant certificate under the first proviso to sub-section (1)
of section 201 of the Income-tax Act, 1961
I (name)
am the person responsible for paying (within the meaning of
section 204) in the case of (name of the payer)
with PAN # (PAN of the
payer)
and TAN (TAN of the payer)
located at
(address of the payer)
I do hereby state that I, being the person responsible for paying had paid to/credited to the
account of (name of the payee)
a sum of
rupees without
deduction of whole or any part of the tax
A certificate from an accountant certifying that the payee has fulfilled all the conditions
mentioned in the first proviso to sub-section (1) of section 201 of the Income-tax Act,
1961 is enclosed as Annex ‘A’ to this Form
I further state that the interest under sub-section (1A) of section 201 amounting to
_______ rupees for non-deduction/short deduction of tax * has been paid by me the
details of which are as under -
BSR Code/**24G Receipt
Challan Serial Number/**DDO
Date of deposit through
Number (first seven digits
Serial Number (last five digits of
challan/**date of transfer
of BIN)
BIN)
voucher
or
*has not yet been paid by me.
Place
Signature
Date
Designation
# In case of Government deductors "PAN NOT REQD" should be mentioned
* Delete whichever is not applicable
** For payment made without the production of challan
ANNEXURE A
Certificate of accountant under first proviso to sub-section (1) of section 201 of the
Income-tax Act, 1961 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
PAN)
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-XVII-B
Nature of
Date of
Section under
Amount
Amount of
Details of amount
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