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How to file form 26a?

Anirudh Hegde (CA >> Practice) (87 Points)

06 November 2015

As per Section 201 rwr 31ACB form 26A has to be filed with DGIT (Systems) in cases where TDS was not deducted but the deductor has obtained a certificate from a CA stating that the deductee has declared that particular income and has paid taxes on it.

My query is, how do we file it? Is it online? I haven't found any option to upload it. In that case, do we have to send it via post? If anyone knows, kindly let me know. It would be very helpful.

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8 Replies

U S Sharma (glidor@gmail.com) (21056 Points)
Replied 06 November 2015

Form 26A, is authorization to CA, for payment of TDS,

for reporting purpose, 3CD is to be used

Anirudh Hegde (CA >> Practice) (87 Points)
Replied 06 November 2015

Thank you for the reply sir,

But Rule 31ACB says that if we submit Form 26A then expenses on which TDS is not done will not be liable for disallowance. So that means we have to file this form as well right? How exactly do we file it? Online or via post?

Rule 31ACB is quoted below

" 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)."

U S Sharma (glidor@gmail.com) (21056 Points)
Replied 07 November 2015

26A is authorization to accountant for payment of TDS wityh their account, and it should be submitted to the office of IT commissioner (TDS) in print format, duly sealed and signed, and obtain dated aknowledgement with their seal.

ravi (n/a) (94 Points)
Replied 27 February 2016

Thankyou for your response sir. Can you please quote the notification no. which gives the details of where and how is to be submitted? I could'nt find any.

Thanks in advance.