Form for furnishing accountant certificate under section 398(2) for person responsible for collection of tax as per section 394(1)[Table: Sl. No. 1 to 5 and 9] not to be deemed to be an assessee in default
Particulars of the seller | ||
1. | Name | (refer Note 1) |
2. | Address | (refer Note 2) |
3. | Permanent Account Number | (refer Note 3) |
4. | Tax Deduction and Collection Account Number, if applicable | |
Particulars of the person responsible for collecting tax | ||
5. | Name | (refer Note 1) |
6. | Address | (refer Note 2) |
7. | Permanent Account Number | |
Particulars of the buyer | ||
8. | Name | (refer Note 1) |
9. | Address | (refer Note 2) |
10. | Permanent Account Number | |
Particulars of transactions | ||
11. | Amount received from/debited to the account of the buyer after–– | |
(a) non-collection of tax | ||
(b) short-collection of tax | ||
(c) Total (a)+(b) | ||
12. | Amount of interest under section 398(3)(a) on amount referred to in 11(c) above | |
13. | Whether the interest referred to in Sl. No. 12 above, has been paid | Yes/No |
14. | If answer to Sl. No. 13 above is yes, please provide details of such payment | |
or | ||||||||||||||
Book Identification Number (refer Note 4) | ||||||||||||||
Receipt Number (first seven digits of BIN) | Receipt Number (first seven digits of BIN) | Date of deposit through challan | ||||||||||||
DECLARATION
I … .. (name of the person responsible for the collection of tax) having permanent account number … . in the case of … .. (name of the seller) declare and state that above details are true and correct.
Further, a certificate from an accountant certifying that the payee has fulfilled all the conditions mentioned in section 398(2) is enclosed as Annexure A to this Form.
Place: ………… Signature of the person responsible for
collection of tax
Date: Name:
Designation:
Notes:
1. In case of individual, the first, middle and last name shall be provided in full without any abbreviations. In any other case also, name shall be provided in full.
2. The address shall contain i. Country/Region, ii. Flat/Door/Block number iii. Road/Street/Block/Sector, iv. PIN/ZIP Code, v. Post Office, vi. Area/locality, vii. District, viii. State.
3. In case of Government collectors, for “Permanent Account Number”, shall be mentioned as “PANNOTREQD” .
4. For payment made without production of challan by the Government collector.
5. Some of the information in the form would be pre-filled to the extent possible.
6. Amounts to be filled in ₹ unless otherwise provided.
ANNEXURE A
Certificate of accountant under section 398(2) for certifying the furnishing of return of income, payment of
tax etc. by the buyer/licensee/lessee.
I hereby confirm that I have examined the relevant accounts, documents and records of.................... (name and address of the buyer/licensee/lessee) with [Permanent Account Number] … .. for the period … and hereby certify the following:
i) … .. (seller/licensor/lessor) has received from or debited following sum to the account of … .. (buy- er/licensee/lessee) without collection of whole or any part of the tax in accordance with the provi- sions of Chapter XIX of the Act
Nature of receipt | Date of receipt or debit | Sl. No. of section 394 under which tax was collectible | Amount received or debited | Amount of tax collectible | Details of amount collected, if any | |
Amount collected | Date of collection | |||||
ii) The buyer or licensee or lessee, has furnished his return of income for the tax 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 of return of income | Acknowledgement number of return filed | Amount of taxable income as per return filed | Tax due on the income declared in return | Details of tax paid |
iii) The payee or buyer or licensee or lessee has taken into account the sum referred to in (i) for computing his taxable income in return of income filed by him, the details of which are as under:
Payment on which tax has not been collected | Head of income under which payment is accounted for | Gross payment under the head of income under which the payment is accounted for | Amount of taxable income under the head of income under which the payment is accounted for |
iv) It has been ensured that the information furnished is true and correct in all respects and no relevant in- formation 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.
Verification
I … … … … … … . having Permanent Account Number ………… fully understand that any statement made in this certificate, if proved incorrect or false, will render me liable for any penal or other consequences as may be prescribed in law or is otherwise warranted.
Place Signature
Date
Name of the Accountant
Designation … … … … … … … … … … … Membership Number … … … … … … … .
UDIN Details, if any … … … … … … … .
Name of the proprietorship/ firm … … … … … … … .. Firm Registration Number … … … … … … … … … ..
Notes:
*Delete whichever is not applicable
# 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 Chapter X of the Companies Act, 2013 (18 of 2013) entitled to be appointed to act as an auditor of companies registered in the State.