Rule 31ACB - Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201 - Income-tax Rules, 1962

Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201 2 [31ACB . Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201 . (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.] -------------------------- Notes:- 1. Inserted vide Notification No. 37/2012 Dated 12-9-2012 2 . Substituted vide Notification No. 11/2013 dated 19-2-2013 , before it was read as under: 1 [31ACB. The certificate from an accountant under first proviso to sub-section (1) of section 201 shall be furnished in Form No.26A; ]