Single format · FV04-E10-1

Certificate of an accountant in Form 149 under the first proviso to section 398

A single format from the Defaults, Interest, Penalty and Prosecution pack. on the firm's letterhead.

Length
3 pages
Blanks to fill
61
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Certificate of an accountant in Form 149 under the first proviso to section 398on the firm's letterhead61 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

On the letterhead of the accountant

CERTIFICATE OF AN ACCOUNTANT UNDER THE FIRST PROVISO TO SECTION 398 OF THE INCOME-TAX ACT, 2025
(certificate in Form 149, corresponding to Form 26A under the Income-tax Act, 1961, to be furnished by the deductor through the TRACES portal)

Part I — particulars of the deductor

Name of the deductor

[____]

Permanent Account Number

[__________]

Tax Deduction and Collection Account Number

[__________]

Address

[____]

Tax year / financial year to which the default relates

[____]

Governing Act

[Income-tax Act, 2025 / Income-tax Act, 1961]

Quarter and form of the statement in which the payment was or ought to have been reported

[____]

20 more paragraphs and tables follow in the full format.

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