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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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