FORM 26A APPLICABILITY

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Form 26A is filed by the deductor to avoid default for non-deduction of TDS and can be submitted voluntarily, not only after notice. It applies to partner payments if income is declared; interest u/s 201(1A) still applies.

Suresh S. Tejwani

Suresh S. Tejwani (Querist)

18 April 2026 Who is responsible for filing Form 26A in cases of non-deduction of TDS, and is such filing required only upon receipt of a notice from the Income Tax Department, or can it be submitted voluntarily by the deductor?

Is Form 26A applicable for non-deduction of TDS on interest and remuneration paid to partners by a partnership firm?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

18 April 2026 The deductor (the person or entity that failed to deduct tax) is responsible for filing Form 26A. This form acts as a relief mechanism under the Section 201(1) proviso to avoid being deemed an "Assessee in Default".
You do not need to wait for a notice. A deductor can submit Form 26A voluntarily to rectify a non-deduction or short-deduction.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

18 April 2026 Yes, Form 26A is applicable for non-deduction of TDS on interest and remuneration paid to partners, provided the partner has declared that income in their own tax return.
Even if Form 26A is filed, the deductor must still pay interest under Section 201(1A) at 1% per month from the date the tax was deductible until the date the partner filed their return.

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