Rule – 31ACA, Quarterly return under section 206A
March 21, 2018
Rule – 32, Monthly statement or certificate of deduction of tax from “Salaries”
March 21, 2018

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

31ACB(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.

Reference: www.incometaxindia.gov.in

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