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Chartered Accountant Certificate


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ca-tds-certificate-27BA-form-37

posted 23 Sep 2012, 22:53 by CA Kunjan Shah

INCOME TAX
-COPY OFNOTIFICATION IS ATTACHED AS PDF FILE BELOW AND ALSO PASTED HERE BELOW.


NOTIFICATION NO.37/2012, Dated 12th September, 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 201
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, __________________________________________________, am the person responsible for paying (within the
(name)
meaning of section 204) in the case of _____________________________________________________ with PAN
(name of the payer)
# ____________________________ and TAN _______________________________ located at __________________
(PAN of the payer) (TAN of the payer)
____________________________________________________________________
(address of the payer)
I do hereby state that I, being the person responsible for paying had paid to/credited to the account of
________________________________________ as sum of _______________________________________ rupees without
(name of the payee)
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
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
…/2
or
*has not yet been paid by me
Place: Signature:
Date : Designation:
# In case of Government deductors, “PANNOTREQD” 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
_______________________________________________________________________________________________ for the
(name and address of the payee with PAN)
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
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
…/3
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 the first proviso to sub-section (6A) of
section 206C of the Income-tax Act, 1961
I, ____________________________________________________ am the person responsible for collecting tax under
(name)
section 206C in the case of _____________________________ with PAN # ________________________________
(name of the seller/licensor/lessor) (PAN of the seller/licensor/lessor)
and TAN __________________________________ located at _______________________________________.
(TAN of the seller/licensor/lessor) (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 _______________________________________ a sum of ______________ rupees without collection of
(name of the buyer/licensee/lessee)
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
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, “PANNOTREQD” 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
_______________________________________________________________________________________________ for the
(name and address of the buyer/licensee/lessee with PAN)
period _______________________ and hereby certify the following:
(i) _____________________________________ (seller/licensor/lessor) has received from or credited following sum to
the account of ____________________________ (buyer/licensee/lessee) without deduction of whole or any part of
the tax in accordance with the provisions of Chapter-XVII-BB
…/4
Nature of
Receipt
Date of
Receipt or
debit
Section under
which tax was
Collectible
Amount
received or
debited
Amount of
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 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.”.
Sd/-
(J. Saravanan)
Under Secretary (TPL-III)
F.No.142/18/2012-SO(TPL)
Issued by:
Ministry of Finance
(Department of Revenue)
(Central Board of Direct Taxes)
New Delhi
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide
notification number S.O.969(E), dated the 26th March, 1962 and last amended by the Income-tax (10th Amendment)
Rules, 2012 vide notification S.O. 2005(E) dated 30th August, 2012.
** ** **

posted 23 Sep 2012, 22:52 by CA Kunjan Shah


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