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TMI BlogIncome-tax (Eleventh Amendment) Rules, 2012 - Insertion of rules 31ACB, 37J, Form Nos. 26A & 27BA.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 __________ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llecting 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 Number (first seven digits of BIN) Challan Serial Number/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( 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 e-filed or paper return Acknowledgement number of return filed If paper return-designation 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.". [Notification No. 37/2012, F.No. 142/18/2012-SO(TPL)] J. SARAVANAN, Under Secy. (TPL-III) 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 26 th March, 1962 and last amended by the Income-tax (10 th Amendment) Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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