FORMAT OF CA CERTIFICATE TO FURNISH IN CASE OF

FAILURE TO DEDUCT TDS / TCS

AUTHOR :TG TEAM

https://taxguru.in/income-tax/format-ca-certificate-furnish-case-failure-deduct-tds-tcs.html

In Budget 2012 CBDT has introduced a provision w.e.f. 01.07.2012 by which a person who has defaulted in
payment of TDS / TCS will not be deemed to be a person in default if he furnishes a certificate from CA to the
effect that the person in respect of whom default is committed

(i) has furnished his return of income under section 139;

(ii) has taken into account such sum for computing income in such return of income; and

(iii) has paid the tax due on the income declared by him in such return of income, and the person furnishes a
certificate to this effect from an accountant in such form as may be prescribed:]

The above was done by inserting proviso to sub-section (1) of section 201 & to sub-section (6A) of section
206C. The CBDT has now issued the format of such certificates (Form 26 A for default in Payment of TDS &
Form No. 27BA for default in Payment of TCS) and issued a notification related to same which is as follows :-

Income-tax (Eleventh Amendment) Rules, 2012 – Insertion of rules 31ACB, 37J, Form
Nos. 26A & 27BA

Notification no. 37/2012 [f.no. 142/18/2012-so(tpl)], dated 12-9-2012

In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board
of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

1. (1) These rules may be called the Income-tax (11th Amendment) Rules, 2012.

(2) They shall come into force on the date of publication in the Official Gazette.

2. In the Income-tax 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 sub-section (1) of section
2019 31ACB. The certificate from an accountant under first proviso to sub-section (1) of section
201 shall be furnished in Form No. 26A”;

(b) after rule 37-I, the following rule shall be inserted, namely:-
 “Form for furnishing certificate of accountant under first proviso to sub-section (6A) of section 206C 37J.
The certificate from an accountant under first proviso to sub-section (6A) of section 206C shall be
furnished in Form No. 27BA.”

3. In Appendix-II 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 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 Challan Serial Number/**DDO Date of deposit through

Number (first seven digits of Serial Number (last five digits of challan/**date of transfer
BIN) BIN) 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 Date of Section under Amount Amount of Details of amount

payment payment or which tax was paid or tax deducted, if any
credit deductible credited deductible Amount Date of
deducted 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 Mode of Acknowledgement If paper return- Amount of Tax due on Details

filing filing i.e. number of return designation and total the income of tax
return whether e- filed address of the taxable declared in paid
filed or Assessing income as the return
paper Officer per return
return filed

(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 Head of Income Gross receipt under the Amount of taxable income
which Tax has under which the head of income under under the head of income
not been receipt is accounted which the receipt is under which the receipt is
deducted for accounted for 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 sub-section (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 sub-section (6A) of section 206C of the
Income-tax 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 sub-section (6A) of section 206C of the Income-tax Act, 1961 is enclosed as Annex ‘A’ to
this Form.

I, further, state that the interest under sub-section (7) of section 206C amounting to ____________ rupees for
non-collection short collection of tax

* has been paid by me, the details of which are as under :-

BSR Code/**24G Receipt Challan Serial Number/**DDO Serial Date of deposit through
Number (first seven digits of Number (last five digits of BIN) challan/* *date of transfer
BIN) 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 sub-section (6A) of section 206C of the Income-tax 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 -XVII-BB

Nature of Date of Section under which Amount Amount tax Details of amount
Receipt Receipt or tax was Collectible received or collectible collected, if any
debit debited Amount Date of
collected 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 Mode of Acknowledgement If paper Amount of Tax due on Details

of filing i.e. number of return return- total the income of tax
filing whether e- filed designation taxable declared paid
return filed or and address of income as in the
paper the Assessing per return return
return Officer filed

(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 Head of Income Gross payment under the Amount of taxable income
which Tax has under which the head of income under which under the head of income
not been collected payment is accounted the payment is accounted under which the payment is
for for 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 sub-section (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.”.

Download Format of Form No. 26A in word Format

Download Format of Form No. 27BA in word Format