Manoj H Nair (Business Analyst) (25 Points)
15 October 2016
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(178421 Points)
Replied 31 October 2016
INCOMETAX
(ELEVENTH AMENDMENT) RULES, 2012 INSERTION
OF RULES 31ACB, 37J,
FORM NOS. 26A & 27BA
NOTIFICATION NO. 37/2012 [F.NO. 142/18/2012SO(
TPL)], DATED 1292012
In exercise of the powers conferred by section 295 of the Incometax
Act, 1961 (43 of 1961), the Central
Board of Direct Taxes hereby makes the following rules further to amend the Incometax
Rules, 1962,
namely:1.
(1) These rules may be called the Incometax
(11th Amendment) Rules, 2012.
(2) They shall come into force on the date of publication in the Official Gazette.
2. In the Incometax
Rules, 1962, (hereafter referred to as the "said rules"),(
a) after rule 31ACA, the following rule shall be inserted, namely:"
Form for furnishing certificate of accountant under the first proviso to subsection
(1) of section 201
31ACB. The certificate from an accountant under first proviso to subsection
(1) of section 201 shall
be furnished in Form No.26A";
(b) after rule 37I,
the following rule shall be inserted, namely:"
Form for furnishing certificate of accountant under first proviso to subsection
(6A) of section 206C
37J. The certificate from an accountant under first proviso to subsection
(6A) of section 206C shall be
furnished in Form No. 27BA."
3. In AppendixII
to the said rules.(
a) after Form No. 26, the following form shall be inserted, namely.—
"FORM No. 26A
[See rule 31ACB]
Form for furnishing accountant certificate under the first proviso to subsection
(1) of section 201 of
the Incometax
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 subsection
(1) of section 201 of the Incometax
Act, 1961 is enclosed as Annex 'A' to this
Form
I further state that the interest under subsection
(1A) of section 201 amounting to _______ rupees for nondeduction/
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 subsection
(1) of section 201 of the Incometax
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 ChapterXVIIB
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 efiled
or paper
return
Acknowledgement
number of return
filed
If paper returndesignation
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)
†Accountant
Place Name of the Signatory
Date Full Address
Membership No.
Notes:
1. *Delete whichever is not applicable
2. †This certificate is to be given by (
i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949);
or
(ii) any person, who in relation to any State, is, by virtue of the provisions in subsection
(2) of
section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor
of companies registered in that State "
(b) after Form No. 27B, the following form shall be inserted, namely.—
"FORM No. 27BA
[See rule 37J]
Form for furnishing accountant certificate under first proviso to subsection
(6A) of section 206C of
the Incometax
Act, 1961
I. (name) ____________________ am the person responsible for collecting tax under section 206C in the
case of (name of the seller/licensor/lessor) ________________________________ with PAN # (PAN of the
seller/licensor/lessor) ___________________ and TAN (TAN of the seller licensor/lessor)
____________________ located at (address of the seller/licensor/lessor) _______________
I do hereby state that I, being the person responsible for collecting tax had received from debited to the
account of (name of the buyer/licensee/lessee) _________________ a sum of _______________ rupees
without collection of whole or any part of tax.
A certificate from accountant certifying that the buyer/licensee/lessee has fulfilled all the conditions
mentioned in the first proviso to subsection
(6A) of section 206C of the Incometax
Act, 1961 is enclosed as
Annex 'A' to this Form.
I, further, state that the interest under subsection
(7) of section 206C amounting to ____________ rupees for
noncollection
short collection 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 by the Government deductor.
ANNEXURE A
Certificate of accountant under first proviso to subsection
(6A) of section 206C of the Incometax
Act,
1961 for certifying the furnishing of return of income, payment of tax etc. by the buyer/licensee/lessee
I/We* hereby confirm that I/we* have examined the relevant accounts, documents and records of (name and
address of the buyer/licensee/lessee with PAN) ____________________ for the period _______________
and hereby certify the following:
(i) ______________________________ (seller/licensor/lessor) has received from or debited following sum
to the account of _______________________ (buyer/licensee/lessee) without collection of whole or any part
of the tax in accordance with the provisions of Chapter XVIIBB
Nature of
Receipt
Date of
Receipt or
debit
Section under which tax
was Collectible
Amount
received or
debited
Amount tax
collectible
Details of amount
collected, if any
Amount
collected
Date of
collection
(ii) The buyer/licensee/lessee, has furnished his return of income for the assessment year
_________________ relevant to the receipt referred to in (i) above. The details of return of income filed by
the buyer/licensee/lessee are as under Date
of
filing
return
Mode of filing
i.e. whether efiled
or paper
return
Acknowledgement
number of return
filed
If paper returndesignation
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 buyer/licensee/lessee 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:Payment
on
which Tax has
not been
collected
Head of Income
under which the
payment is
accounted for
Gross payment under the head
of income under which the
payment is accounted for
Amount of taxable income under
the head of income under which
the payment 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)
†Accountant
Place: Name of the Signatory..............................
Date: Full Address:............................................
Membership No.......................................
Notes:
1. *Delete whichever is not applicable.
2. †this certificate is to be given by(
i) A chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of
1949); or
(ii) Any person, who in relation to any State, is, by virtue of the provisions in subsection
(2) of
section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor
of companies registered in that State.".
■■INCOMETAX
(ELEVENTH AMENDMENT) RULES, 2012 INSERTION
OF RULES 31ACB, 37J,
FORM NOS. 26A & 27BA
NOTIFICATION NO. 37/2012 [F.NO. 142/18/2012SO(
TPL)], DATED 1292012
In exercise of the powers conferred by section 295 of the Incometax
Act, 1961 (43 of 1961), the Central
Board of Direct Taxes hereby makes the following rules further to amend the Incometax
Rules, 1962,
namely:1.
(1) These rules may be called the Incometax
(11th Amendment) Rules, 2012.
(2) They shall come into force on the date of publication in the Official Gazette.
2. In the Incometax
Rules, 1962, (hereafter referred to as the "said rules"),(
a) after rule 31ACA, the following rule shall be inserted, namely:"
Form for furnishing certificate of accountant under the first proviso to subsection
(1) of section 201
31ACB. The certificate from an accountant under first proviso to subsection
(1) of section 201 shall
be furnished in Form No.26A";
(b) after rule 37I,
the following rule shall be inserted, namely:"
Form for furnishing certificate of accountant under first proviso to subsection
(6A) of section 206C
37J. The certificate from an accountant under first proviso to subsection
(6A) of section 206C shall be
furnished in Form No. 27BA."
3. In AppendixII
to the said rules.(
a) after Form No. 26, the following form shall be inserted, namely.—
"FORM No. 26A
[See rule 31ACB]
Form for furnishing accountant certificate under the first proviso to subsection
(1) of section 201 of
the Incometax
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 subsection
(1) of section 201 of the Incometax
Act, 1961 is enclosed as Annex 'A' to this
Form
I further state that the interest under subsection
(1A) of section 201 amounting to _______ rupees for nondeduction/
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 subsection
(1) of section 201 of the Incometax
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 ChapterXVIIB
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 efiled
or paper
return
Acknowledgement
number of return
filed
If paper returndesignation
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)
†Accountant
Place Name of the Signatory
Date Full Address
Membership No.
Notes:
1. *Delete whichever is not applicable
2. †This certificate is to be given by (
i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949);
or
(ii) any person, who in relation to any State, is, by virtue of the provisions in subsection
(2) of
section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor
of companies registered in that State "
(b) after Form No. 27B, the following form shall be inserted, namely.—
"FORM No. 27BA
[See rule 37J]
Form for furnishing accountant certificate under first proviso to subsection
(6A) of section 206C of
the Incometax
Act, 1961
I. (name) ____________________ am the person responsible for collecting tax under section 206C in the
case of (name of the seller/licensor/lessor) ________________________________ with PAN # (PAN of the
seller/licensor/lessor) ___________________ and TAN (TAN of the seller licensor/lessor)
____________________ located at (address of the seller/licensor/lessor) _______________
I do hereby state that I, being the person responsible for collecting tax had received from debited to the
account of (name of the buyer/licensee/lessee) _________________ a sum of _______________ rupees
without collection of whole or any part of tax.
A certificate from accountant certifying that the buyer/licensee/lessee has fulfilled all the conditions
mentioned in the first proviso to subsection
(6A) of section 206C of the Incometax
Act, 1961 is enclosed as
Annex 'A' to this Form.
I, further, state that the interest under subsection
(7) of section 206C amounting to ____________ rupees for
noncollection
short collection 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 by the Government deductor.
ANNEXURE A
Certificate of accountant under first proviso to subsection
(6A) of section 206C of the Incometax
Act,
1961 for certifying the furnishing of return of income, payment of tax etc. by the buyer/licensee/lessee
I/We* hereby confirm that I/we* have examined the relevant accounts, documents and records of (name and
address of the buyer/licensee/lessee with PAN) ____________________ for the period _______________
and hereby certify the following:
(i) ______________________________ (seller/licensor/lessor) has received from or debited following sum
to the account of _______________________ (buyer/licensee/lessee) without collection of whole or any part
of the tax in accordance with the provisions of Chapter XVIIBB
Nature of
Receipt
Date of
Receipt or
debit
Section under which tax
was Collectible
Amount
received or
debited
Amount tax
collectible
Details of amount
collected, if any
Amount
collected
Date of
collection
(ii) The buyer/licensee/lessee, has furnished his return of income for the assessment year
_________________ relevant to the receipt referred to in (i) above. The details of return of income filed by
the buyer/licensee/lessee are as under Date
of
filing
return
Mode of filing
i.e. whether efiled
or paper
return
Acknowledgement
number of return
filed
If paper returndesignation
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 buyer/licensee/lessee 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:Payment
on
which Tax has
not been
collected
Head of Income
under which the
payment is
accounted for
Gross payment under the head
of income under which the
payment is accounted for
Amount of taxable income under
the head of income under which
the payment 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)
†Accountant
Place: Name of the Signatory..............................
Date: Full Address:............................................
Membership No.......................................
Notes:
1. *Delete whichever is not applicable.
2. †this certificate is to be given by(
i) A chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of
1949); or
(ii) Any person, who in relation to any State, is, by virtue of the provisions in subsection
(2) of
section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor
of companies registered in that State.".
■■INCOMETAX
(ELEVENTH AMENDMENT) RULES, 2012 INSERTION
OF RULES 31ACB, 37J,
FORM NOS. 26A & 27BA
NOTIFICATION NO. 37/2012 [F.NO. 142/18/2012SO(
TPL)], DATED 1292012
In exercise of the powers conferred by section 295 of the Incometax
Act, 1961 (43 of 1961), the Central
Board of Direct Taxes hereby makes the following rules further to amend the Incometax
Rules, 1962,
namely:1.
(1) These rules may be called the Incometax
(11th Amendment) Rules, 2012.
(2) They shall come into force on the date of publication in the Official Gazette.
2. In the Incometax
Rules, 1962, (hereafter referred to as the "said rules"),(
a) after rule 31ACA, the following rule shall be inserted, namely:"
Form for furnishing certificate of accountant under the first proviso to subsection
(1) of section 201
31ACB. The certificate from an accountant under first proviso to subsection
(1) of section 201 shall
be furnished in Form No.26A";
(b) after rule 37I,
the following rule shall be inserted, namely:"
Form for furnishing certificate of accountant under first proviso to subsection
(6A) of section 206C
37J. The certificate from an accountant under first proviso to subsection
(6A) of section 206C shall be
furnished in Form No. 27BA."
3. In AppendixII
to the said rules.(
a) after Form No. 26, the following form shall be inserted, namely.—
"FORM No. 26A
[See rule 31ACB]
Form for furnishing accountant certificate under the first proviso to subsection
(1) of section 201 of
the Incometax
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 subsection
(1) of section 201 of the Incometax
Act, 1961 is enclosed as Annex 'A' to this
Form
I further state that the interest under subsection
(1A) of section 201 amounting to _______ rupees for nondeduction/
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 subsection
(1) of section 201 of the Incometax
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 ChapterXVIIB
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 efiled
or paper
return
Acknowledgement
number of return
filed
If paper returndesignation
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)
†Accountant
Place Name of the Signatory
Date Full Address
Membership No.
Notes:
1. *Delete whichever is not applicable
2. †This certificate is to be given by (
i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949);
or
(ii) any person, who in relation to any State, is, by virtue of the provisions in subsection
(2) of
section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor
of companies registered in that State "
(b) after Form No. 27B, the following form shall be inserted, namely.—
"FORM No. 27BA
[See rule 37J]
Form for furnishing accountant certificate under first proviso to subsection
(6A) of section 206C of
the Incometax
Act, 1961
I. (name) ____________________ am the person responsible for collecting tax under section 206C in the
case of (name of the seller/licensor/lessor) ________________________________ with PAN # (PAN of the
seller/licensor/lessor) ___________________ and TAN (TAN of the seller licensor/lessor)
____________________ located at (address of the seller/licensor/lessor) _______________
I do hereby state that I, being the person responsible for collecting tax had received from debited to the
account of (name of the buyer/licensee/lessee) _________________ a sum of _______________ rupees
without collection of whole or any part of tax.
A certificate from accountant certifying that the buyer/licensee/lessee has fulfilled all the conditions
mentioned in the first proviso to subsection
(6A) of section 206C of the Incometax
Act, 1961 is enclosed as
Annex 'A' to this Form.
I, further, state that the interest under subsection
(7) of section 206C amounting to ____________ rupees for
noncollection
short collection 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 by the Government deductor.
ANNEXURE A
Certificate of accountant under first proviso to subsection
(6A) of section 206C of the Incometax
Act,
1961 for certifying the furnishing of return of income, payment of tax etc. by the buyer/licensee/lessee
I/We* hereby confirm that I/we* have examined the relevant accounts, documents and records of (name and
address of the buyer/licensee/lessee with PAN) ____________________ for the period _______________
and hereby certify the following:
(i) ______________________________ (seller/licensor/lessor) has received from or debited following sum
to the account of _______________________ (buyer/licensee/lessee) without collection of whole or any part
of the tax in accordance with the provisions of Chapter XVIIBB
Nature of
Receipt
Date of
Receipt or
debit
Section under which tax
was Collectible
Amount
received or
debited
Amount tax
collectible
Details of amount
collected, if any
Amount
collected
Date of
collection
(ii) The buyer/licensee/lessee, has furnished his return of income for the assessment year
_________________ relevant to the receipt referred to in (i) above. The details of return of income filed by
the buyer/licensee/lessee are as under Date
of
filing
return
Mode of filing
i.e. whether efiled
or paper
return
Acknowledgement
number of return
filed
If paper returndesignation
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 buyer/licensee/lessee 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:Payment
on
which Tax has
not been
collected
Head of Income
under which the
payment is
accounted for
Gross payment under the head
of income under which the
payment is accounted for
Amount of taxable income under
the head of income under which
the payment 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)
†Accountant
Place: Name of the Signatory..............................
Date: Full Address:............................................
Membership No.......................................
Notes:
1. *Delete whichever is not applicable.
2. †this certificate is to be given by(
i) A chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of
1949); or
(ii) Any person, who in relation to any State, is, by virtue of the provisions in subsection
(2) of
section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor
of companies registered in that State.".
■■INCOMETAX
(ELEVENTH AMENDMENT) RULES, 2012 INSERTION
OF RULES 31ACB, 37J,
FORM NOS. 26A & 27BA
NOTIFICATION NO. 37/2012 [F.NO. 142/18/2012SO(
TPL)], DATED 1292012
In exercise of the powers conferred by section 295 of the Incometax
Act, 1961 (43 of 1961), the Central
Board of Direct Taxes hereby makes the following rules further to amend the Incometax
Rules, 1962,
namely:1.
(1) These rules may be called the Incometax
(11th Amendment) Rules, 2012.
(2) They shall come into force on the date of publication in the Official Gazette.
2. In the Incometax
Rules, 1962, (hereafter referred to as the "said rules"),(
a) after rule 31ACA, the following rule shall be inserted, namely:"
Form for furnishing certificate of accountant under the first proviso to subsection
(1) of section 201
31ACB. The certificate from an accountant under first proviso to subsection
(1) of section 201 shall
be furnished in Form No.26A";
(b) after rule 37I,
the following rule shall be inserted, namely:"
Form for furnishing certificate of accountant under first proviso to subsection
(6A) of section 206C
37J. The certificate from an accountant under first proviso to subsection
(6A) of section 206C shall be
furnished in Form No. 27BA."
3. In AppendixII
to the said rules.(
a) after Form No. 26, the following form shall be inserted, namely.—
"FORM No. 26A
[See rule 31ACB]
Form for furnishing accountant certificate under the first proviso to subsection
(1) of section 201 of
the Incometax
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 subsection
(1) of section 201 of the Incometax
Act, 1961 is enclosed as Annex 'A' to this
Form
I further state that the interest under subsection
(1A) of section 201 amounting to _______ rupees for nondeduction/
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 subsection
(1) of section 201 of the Incometax
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 ChapterXVIIB
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 efiled
or paper
return
Acknowledgement
number of return
filed
If paper returndesignation
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)
†Accountant
Place Name of the Signatory
Date Full Address
Membership No.
Notes:
1. *Delete whichever is not applicable
2. †This certificate is to be given by (
i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949);
or
(ii) any person, who in relation to any State, is, by virtue of the provisions in subsection
(2) of
section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor
of companies registered in that State "
(b) after Form No. 27B, the following form shall be inserted, namely.—
"FORM No. 27BA
[See rule 37J]
Form for furnishing accountant certificate under first proviso to subsection
(6A) of section 206C of
the Incometax
Act, 1961
I. (name) ____________________ am the person responsible for collecting tax under section 206C in the
case of (name of the seller/licensor/lessor) ________________________________ with PAN # (PAN of the
seller/licensor/lessor) ___________________ and TAN (TAN of the seller licensor/lessor)
____________________ located at (address of the seller/licensor/lessor) _______________
I do hereby state that I, being the person responsible for collecting tax had received from debited to the
account of (name of the buyer/licensee/lessee) _________________ a sum of _______________ rupees
without collection of whole or any part of tax.
A certificate from accountant certifying that the buyer/licensee/lessee has fulfilled all the conditions
mentioned in the first proviso to subsection
(6A) of section 206C of the Incometax
Act, 1961 is enclosed as
Annex 'A' to this Form.
I, further, state that the interest under subsection
(7) of section 206C amounting to ____________ rupees for
noncollection
short collection 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 by the Government deductor.
ANNEXURE A
Certificate of accountant under first proviso to subsection
(6A) of section 206C of the Incometax
Act,
1961 for certifying the furnishing of return of income, payment of tax etc. by the buyer/licensee/lessee
I/We* hereby confirm that I/we* have examined the relevant accounts, documents and records of (name and
address of the buyer/licensee/lessee with PAN) ____________________ for the period _______________
and hereby certify the following:
(i) ______________________________ (seller/licensor/lessor) has received from or debited following sum
to the account of _______________________ (buyer/licensee/lessee) without collection of whole or any part
of the tax in accordance with the provisions of Chapter XVIIBB
Nature of
Receipt
Date of
Receipt or
debit
Section under which tax
was Collectible
Amount
received or
debited
Amount tax
collectible
Details of amount
collected, if any
Amount
collected
Date of
collection
(ii) The buyer/licensee/lessee, has furnished his return of income for the assessment year
_________________ relevant to the receipt referred to in (i) above. The details of return of income filed by
the buyer/licensee/lessee are as under Date
of
filing
return
Mode of filing
i.e. whether efiled
or paper
return
Acknowledgement
number of return
filed
If paper returndesignation
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 buyer/licensee/lessee 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:Payment
on
which Tax has
not been
collected
Head of Income
under which the
payment is
accounted for
Gross payment under the head
of income under which the
payment is accounted for
Amount of taxable income under
the head of income under which
the payment 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)
†Accountant
Place: Name of the Signatory..............................
Date: Full Address:............................................
Membership No.......................................
Notes:
1. *Delete whichever is not applicable.
2. †this certificate is to be given by(
i) A chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of
1949); or
(ii) Any person, who in relation to any State, is, by virtue of the provisions in subsection
(2) of
section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor
of companies registered in that State.".
■■INCOMETAX
(ELEVENTH AMENDMENT) RULES, 2012 INSERTION
OF RULES 31ACB, 37J,
FORM NOS. 26A & 27BA
NOTIFICATION NO. 37/2012 [F.NO. 142/18/2012SO(
TPL)], DATED 1292012
In exercise of the powers conferred by section 295 of the Incometax
Act, 1961 (43 of 1961), the Central
Board of Direct Taxes hereby makes the following rules further to amend the Incometax
Rules, 1962,
namely:1.
(1) These rules may be called the Incometax
(11th Amendment) Rules, 2012.
(2) They shall come into force on the date of publication in the Official Gazette.
2. In the Incometax
Rules, 1962, (hereafter referred to as the "said rules"),(
a) after rule 31ACA, the following rule shall be inserted, namely:"
Form for furnishing certificate of accountant under the first proviso to subsection
(1) of section 201
31ACB. The certificate from an accountant under first proviso to subsection
(1) of section 201 shall
be furnished in Form No.26A";
(b) after rule 37I,
the following rule shall be inserted, namely:"
Form for furnishing certificate of accountant under first proviso to subsection
(6A) of section 206C
37J. The certificate from an accountant under first proviso to subsection
(6A) of section 206C shall be
furnished in Form No. 27BA."
3. In AppendixII
to the said rules.(
a) after Form No. 26, the following form shall be inserted, namely.—
"FORM No. 26A
[See rule 31ACB]
Form for furnishing accountant certificate under the first proviso to subsection
(1) of section 201 of
the Incometax
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 subsection
(1) of section 201 of the Incometax
Act, 1961 is enclosed as Annex 'A' to this
Form
I further state that the interest under subsection
(1A) of section 201 amounting to _______ rupees for nondeduction/
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 subsection
(1) of section 201 of the Incometax
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 ChapterXVIIB
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 efiled
or paper
return
Acknowledgement
number of return
filed
If paper returndesignation
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)
†Accountant
Place Name of the Signatory
Date Full Address
Membership No.
Notes:
1. *Delete whichever is not applicable
2. †This certificate is to be given by (
i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949);
or
(ii) any person, who in relation to any State, is, by virtue of the provisions in subsection
(2) of
section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor
of companies registered in that State "
(b) after Form No. 27B, the following form shall be inserted, namely.—
"FORM No. 27BA
[See rule 37J]
Form for furnishing accountant certificate under first proviso to subsection
(6A) of section 206C of
the Incometax
Act, 1961
I. (name) ____________________ am the person responsible for collecting tax under section 206C in the
case of (name of the seller/licensor/lessor) ________________________________ with PAN # (PAN of the
seller/licensor/lessor) ___________________ and TAN (TAN of the seller licensor/lessor)
____________________ located at (address of the seller/licensor/lessor) _______________
I do hereby state that I, being the person responsible for collecting tax had received from debited to the
account of (name of the buyer/licensee/lessee) _________________ a sum of _______________ rupees
without collection of whole or any part of tax.
A certificate from accountant certifying that the buyer/licensee/lessee has fulfilled all the conditions
mentioned in the first proviso to subsection
(6A) of section 206C of the Incometax
Act, 1961 is enclosed as
Annex 'A' to this Form.
I, further, state that the interest under subsection
(7) of section 206C amounting to ____________ rupees for
noncollection
short collection 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 by the Government deductor.
ANNEXURE A
Certificate of accountant under first proviso to subsection
(6A) of section 206C of the Incometax
Act,
1961 for certifying the furnishing of return of income, payment of tax etc. by the buyer/licensee/lessee
I/We* hereby confirm that I/we* have examined the relevant accounts, documents and records of (name and
address of the buyer/licensee/lessee with PAN) ____________________ for the period _______________
and hereby certify the following:
(i) ______________________________ (seller/licensor/lessor) has received from or debited following sum
to the account of _______________________ (buyer/licensee/lessee) without collection of whole or any part
of the tax in accordance with the provisions of Chapter XVIIBB
Nature of
Receipt
Date of
Receipt or
debit
Section under which tax
was Collectible
Amount
received or
debited
Amount tax
collectible
Details of amount
collected, if any
Amount
collected
Date of
collection
(ii) The buyer/licensee/lessee, has furnished his return of income for the assessment year
_________________ relevant to the receipt referred to in (i) above. The details of return of income filed by
the buyer/licensee/lessee are as under Date
of
filing
return
Mode of filing
i.e. whether efiled
or paper
return
Acknowledgement
number of return
filed
If paper returndesignation
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 buyer/licensee/lessee 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:Payment
on
which Tax has
not been
collected
Head of Income
under which the
payment is
accounted for
Gross payment under the head
of income under which the
payment is accounted for
Amount of taxable income under
the head of income under which
the payment 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)
†Accountant
Place: Name of the Signatory..............................
Date: Full Address:............................................
Membership No.......................................
Notes:
1. *Delete whichever is not applicable.
2. †this certificate is to be given by(
i) A chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of
1949); or
(ii) Any person, who in relation to any State, is, by virtue of the provisions in subsection
(2) of
section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor
of companies registered in that State.".
■■INCOMETAX
(ELEVENTH AMENDMENT) RULES, 2012 INSERTION
OF RULES 31ACB, 37J,
FORM NOS. 26A & 27BA
NOTIFICATION NO. 37/2012 [F.NO. 142/18/2012SO(
TPL)], DATED 1292012
In exercise of the powers conferred by section 295 of the Incometax
Act, 1961 (43 of 1961), the Central
Board of Direct Taxes hereby makes the following rules further to amend the Incometax
Rules, 1962,
namely:1.
(1) These rules may be called the Incometax
(11th Amendment) Rules, 2012.
(2) They shall come into force on the date of publication in the Official Gazette.
2. In the Incometax
Rules, 1962, (hereafter referred to as the "said rules"),(
a) after rule 31ACA, the following rule shall be inserted, namely:"
Form for furnishing certificate of accountant under the first proviso to subsection
(1) of section 201
31ACB. The certificate from an accountant under first proviso to subsection
(1) of section 201 shall
be furnished in Form No.26A";
(b) after rule 37I,
the following rule shall be inserted, namely:"
Form for furnishing certificate of accountant under first proviso to subsection
(6A) of section 206C
37J. The certificate from an accountant under first proviso to subsection
(6A) of section 206C shall be
furnished in Form No. 27BA."
3. In AppendixII
to the said rules.(
a) after Form No. 26, the following form shall be inserted, namely.—
"FORM No. 26A
[See rule 31ACB]
Form for furnishing accountant certificate under the first proviso to subsection
(1) of section 201 of
the Incometax
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 subsection
(1) of section 201 of the Incometax
Act, 1961 is enclosed as Annex 'A' to this
Form
I further state that the interest under subsection
(1A) of section 201 amounting to _______ rupees for nondeduction/
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 subsection
(1) of section 201 of the Incometax
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 ChapterXVIIB
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 efiled
or paper
return
Acknowledgement
number of return
filed
If paper returndesignation
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)
†Accountant
Place Name of the Signatory
Date Full Address
Membership No.
Notes:
1. *Delete whichever is not applicable
2. †This certificate is to be given by (
i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949);
or
(ii) any person, who in relation to any State, is, by virtue of the provisions in subsection
(2) of
section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor
of companies registered in that State "
(b) after Form No. 27B, the following form shall be inserted, namely.—
"FORM No. 27BA
[See rule 37J]
Form for furnishing accountant certificate under first proviso to subsection
(6A) of section 206C of
the Incometax
Act, 1961
I. (name) ____________________ am the person responsible for collecting tax under section 206C in the
case of (name of the seller/licensor/lessor) ________________________________ with PAN # (PAN of the
seller/licensor/lessor) ___________________ and TAN (TAN of the seller licensor/lessor)
____________________ located at (address of the seller/licensor/lessor) _______________
I do hereby state that I, being the person responsible for collecting tax had received from debited to the
account of (name of the buyer/licensee/lessee) _________________ a sum of _______________ rupees
without collection of whole or any part of tax.
A certificate from accountant certifying that the buyer/licensee/lessee has fulfilled all the conditions
mentioned in the first proviso to subsection
(6A) of section 206C of the Incometax
Act, 1961 is enclosed as
Annex 'A' to this Form.
I, further, state that the interest under subsection
(7) of section 206C amounting to ____________ rupees for
noncollection
short collection 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 by the Government deductor.
ANNEXURE A
Certificate of accountant under first proviso to subsection
(6A) of section 206C of the Incometax
Act,
1961 for certifying the furnishing of return of income, payment of tax etc. by the buyer/licensee/lessee
I/We* hereby confirm that I/we* have examined the relevant accounts, documents and records of (name and
address of the buyer/licensee/lessee with PAN) ____________________ for the period _______________
and hereby certify the following:
(i) ______________________________ (seller/licensor/lessor) has received from or debited following sum
to the account of _______________________ (buyer/licensee/lessee) without collection of whole or any part
of the tax in accordance with the provisions of Chapter XVIIBB
Nature of
Receipt
Date of
Receipt or
debit
Section under which tax
was Collectible
Amount
received or
debited
Amount tax
collectible
Details of amount
collected, if any
Amount
collected
Date of
collection
(ii) The buyer/licensee/lessee, has furnished his return of income for the assessment year
_________________ relevant to the receipt referred to in (i) above. The details of return of income filed by
the buyer/licensee/lessee are as under Date
of
filing
return
Mode of filing
i.e. whether efiled
or paper
return
Acknowledgement
number of return
filed
If paper returndesignation
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 buyer/licensee/lessee 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:Payment
on
which Tax has
not been
collected
Head of Income
under which the
payment is
accounted for
Gross payment under the head
of income under which the
payment is accounted for
Amount of taxable income under
the head of income under which
the payment 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)
†Accountant
Place: Name of the Signatory..............................
Date: Full Address:............................................
Membership No.......................................
Notes:
1. *Delete whichever is not applicable.
2. †this certificate is to be given by(
i) A chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of
1949); or
(ii) Any person, who in relation to any State, is, by virtue of the provisions in subsection
(2) of
section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor
of companies registered in that State.".
■■INCOMETAX
(ELEVENTH AMENDMENT) RULES, 2012 INSERTION
OF RULES 31ACB, 37J,
FORM NOS. 26A & 27BA
NOTIFICATION NO. 37/2012 [F.NO. 142/18/2012SO(
TPL)], DATED 1292012
In exercise of the powers conferred by section 295 of the Incometax
Act, 1961 (43 of 1961), the Central
Board of Direct Taxes hereby makes the following rules further to amend the Incometax
Rules, 1962,
namely:1.
(1) These rules may be called the Incometax
(11th Amendment) Rules, 2012.
(2) They shall come into force on the date of publication in the Official Gazette.
2. In the Incometax
Rules, 1962, (hereafter referred to as the "said rules"),(
a) after rule 31ACA, the following rule shall be inserted, namely:"
Form for furnishing certificate of accountant under the first proviso to subsection
(1) of section 201
31ACB. The certificate from an accountant under first proviso to subsection
(1) of section 201 shall
be furnished in Form No.26A";
(b) after rule 37I,
the following rule shall be inserted, namely:"
Form for furnishing certificate of accountant under first proviso to subsection
(6A) of section 206C
37J. The certificate from an accountant under first proviso to subsection
(6A) of section 206C shall be
furnished in Form No. 27BA."
3. In AppendixII
to the said rules.(
a) after Form No. 26, the following form shall be inserted, namely.—
"FORM No. 26A
[See rule 31ACB]
Form for furnishing accountant certificate under the first proviso to subsection
(1) of section 201 of
the Incometax
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 subsection
(1) of section 201 of the Incometax
Act, 1961 is enclosed as Annex 'A' to this
Form
I further state that the interest under subsection
(1A) of section 201 amounting to _______ rupees for nondeduction/
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 subsection
(1) of section 201 of the Incometax
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 ChapterXVIIB
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 efiled
or paper
return
Acknowledgement
number of return
filed
If paper returndesignation
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)
†Accountant
Place Name of the Signatory
Date Full Address
Membership No.
Notes:
1. *Delete whichever is not applicable
2. †This certificate is to be given by (
i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949);
or
(ii) any person, who in relation to any State, is, by virtue of the provisions in subsection
(2) of
section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor
of companies registered in that State "
(b) after Form No. 27B, the following form shall be inserted, namely.—
"FORM No. 27BA
[See rule 37J]
Form for furnishing accountant certificate under first proviso to subsection
(6A) of section 206C of
the Incometax
Act, 1961
I. (name) ____________________ am the person responsible for collecting tax under section 206C in the
case of (name of the seller/licensor/lessor) ________________________________ with PAN # (PAN of the
seller/licensor/lessor) ___________________ and TAN (TAN of the seller licensor/lessor)
____________________ located at (address of the seller/licensor/lessor) _______________
I do hereby state that I, being the person responsible for collecting tax had received from debited to the
account of (name of the buyer/licensee/lessee) _________________ a sum of _______________ rupees
without collection of whole or any part of tax.
A certificate from accountant certifying that the buyer/licensee/lessee has fulfilled all the conditions
mentioned in the first proviso to subsection
(6A) of section 206C of the Incometax
Act, 1961 is enclosed as
Annex 'A' to this Form.
I, further, state that the interest under subsection
(7) of section 206C amounting to ____________ rupees for
noncollection
short collection 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 by the Government deductor.
ANNEXURE A
Certificate of accountant under first proviso to subsection
(6A) of section 206C of the Incometax
Act,
1961 for certifying the furnishing of return of income, payment of tax etc. by the buyer/licensee/lessee
I/We* hereby confirm that I/we* have examined the relevant accounts, documents and records of (name and
address of the buyer/licensee/lessee with PAN) ____________________ for the period _______________
and hereby certify the following:
(i) ______________________________ (seller/licensor/lessor) has received from or debited following sum
to the account of _______________________ (buyer/licensee/lessee) without collection of whole or any part
of the tax in accordance with the provisions of Chapter XVIIBB
Nature of
Receipt
Date of
Receipt or
debit
Section under which tax
was Collectible
Amount
received or
debited
Amount tax
collectible
Details of amount
collected, if any
Amount
collected
Date of
collection
(ii) The buyer/licensee/lessee, has furnished his return of income for the assessment year
_________________ relevant to the receipt referred to in (i) above. The details of return of income filed by
the buyer/licensee/lessee are as under Date
of
filing
return
Mode of filing
i.e. whether efiled
or paper
return
Acknowledgement
number of return
filed
If paper returndesignation
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 buyer/licensee/lessee 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:Payment
on
which Tax has
not been
collected
Head of Income
under which the
payment is
accounted for
Gross payment under the head
of income under which the
payment is accounted for
Amount of taxable income under
the head of income under which
the payment 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)
†Accountant
Place: Name of the Signatory..............................
Date: Full Address:............................................
Membership No.......................................
Notes:
1. *Delete whichever is not applicable.
2. †this certificate is to be given by(
i) A chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of
1949); or
(ii) Any person, who in relation to any State, is, by virtue of the provisions in subsection
(2) of
section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor
of companies registered in that State.".
■■
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