CBDT has been added news rules 31ACB, 31J, FAorm no. 26A and 27BA in income tax act by notification no. 37/2012 [f.no. 142/18/2012-so(tpl)], dated 12-9-2012. As per this notification accountant certificate to get immunity for TDS default in the case of due tax paid by the payee.
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 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.—
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.—
Full Notification (Here)
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