Format pack, 2 formats · FV04-E10

Defaults, Interest, Penalty and Prosecution

A deduction default costs four separate things, the tax, the interest, 30% of the expenditure and a penalty equal to the tax, and only two of them can be taken away after the event.

Length
6 pages
Blanks to fill
145
Files
Word and PDF
Law stated to
13 September 2026

The 2 formats inside

  1. 1Certificate of an accountant in Form 149 under the first proviso to section 398on the firm's letterhead61 blanksOn its own₹149
  2. 2Reply to a short-deduction default notice from the TRACES processing centreon the firm's letterhead86 blanksOn its own₹149

Read the opening

The first part of “Certificate of an accountant in Form 149 under the first proviso to section 398”, 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.

More in Income Tax & TDS