Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Form for furnishing accountant certificate under the first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ____________________ ______________ 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nder 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 3 [ **** ] 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 - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 Chartere .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates