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Form 26A, Download Income Tax Form 26A in PDF Format

FORM No. 26A for Form for furnishing accountant certificate. FORM No. 26A is filled by the assessee and certified by Chartered Accountant that payee has fulfilled all the conditions mentioned in the first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961.

  • Where any person, including the principal officer of a company,—
    • who is required to deduct any sum in accordance with the provisions of this Act; or
    • referred to in sub-section (1A) of section 192, being an employer, does not deduct, or does not pay, or after so deducting fails to pay, the whole or any part of the tax, as required by or under this Act, then, such person, shall,
  • without prejudice to any other consequences which he may incur, be deemed to be an assessee in default in respect of such tax:
  • Provided that no penalty shall be charged under section 221 from such person, unless the Assessing Officer is satisfied that such person, without good and sufficient reasons, has failed to deduct and pay such tax.

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 Number (first seven digits of BIN)

Challan Serial Number/DDO Serial Number (last five digits of BIN)

Date of deposit through challan/date of transfer 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 payment

Date of payment or credit

Section under which tax was deductible

Amount paid or credited

Amount of tax deductible

Details of amount deducted, if any

Amount deducted

Date of deduction

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(ii) The payee, who is a resident, has furnished his return of income for the assessment year
relevant to the payment referred to in (i) above. The details of return of income filed by the payee are as under -

Date of filing return

Mode of filing i.e. whether e-filed or paper return

Acknowledgement number of return filed

If paper return designation and address of the Assessing Officer

Amount of total taxable income as per return filed

Tax due on the income declared in the return

Details of tax paid

 

 

 

 

 

 

 

(iii) The payee has taken into account the sum referred to in (i) for computing his taxable income in return of income filed by him the details of which are as under -

Receipt on which Tax has not been deducted

Head of Income under which the receipt is accounted for

Gross receipt under the head of income under which the receipt is accounted for

Amount of taxable income under the head of income under which the receipt is accounted for

 

 

 

 

 

 

 

 

 

 

 

 


(iv) It has been ensured that the information furnished is true and correct in all respects and no relevant information has been concealed or withheld

(v) Neither I, nor any of my partners, is a director, partner or an employee of the above mentioned entities or its associated concerns

I/we fully understand that any statement made in this certificate, if proved incorrect or false, will render me/us liable for any penal or other consequences as may be prescribed in law or is otherwise warranted

(Signature and Stamp/Seal of the Signatory)

Chartered Accountant

Place

Name of the Signatory

Date

Full Address

 

Membership No.

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