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Rule 31ACB: Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201

The Income-tax Rules, 1962Central Act · 1962

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.

Where this provision sits

ActThe Income-tax Rules, 1962
Rule31ACB
Marginal noteForm for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201
JurisdictionCentral
StatusIn force as published by the source

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