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Rule 31ACB of Income Tax Rules 1962: Certificate of Accountant-Sec 201(1) 1st Proviso

Rule 31ACB : Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201.
(Chapter: VI - Deduction of Tax at Source)

(1) The certificate from an accountant under the first proviso to sub-section (1) of section 201 shall be furnished in Form 26A to the Director General of Income-tax (Systems) or the person authorised by the Director General of Income-tax (Systems) in accordance with the procedures, formats and standards specified under sub-rule (2), and verified in accordance with the procedures, formats and standards specified under sub-rule (2).

(2) The Director General of Income-tax (Systems) shall specify the procedures, formats and standards for the purposes of furnishing and verification of the Form 26A and be responsible for the day-to-day administration in relation to furnishing and verification of the Form 26A in the manner so specified.



Extra Notes for Readers:

- Rule 31ACB was introduced by the 
Income Tax (11th Amendment) Rules 2012 , w.e.f. 12th Sept. 2012, later substituted by the Income Tax (2nd Amendment) Rules, 2013 , w.e.f. 19th Feb. 2013.


Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.
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