CA certificate U/C 183 for Govt compnies

Got it! You’re asking about getting a CA certificate under Circular No. 183 from a supplier who is a Government of India undertaking, whose auditor is the Comptroller and Auditor General (C&AG), not a private CA.

Here’s the key clarification:

• Circular 183 (issued by CBDT) requires a CA certificate from the supplier certifying certain things (usually related to tax deductions, TDS, or eligibility for payments).

• When the supplier is a Government company or undertaking audited by C&AG, they do not have a private CA auditor—instead, the C&AG audits them.

• Hence, such undertakings cannot provide a certificate from a private Chartered Accountant.

How to handle this situation?

1. Obtain a certificate or confirmation from the C&AG office or the internal audit wing of the government undertaking. Sometimes, the entity issues a certificate signed by their authorized officer or the C&AG audit report can be used as supporting evidence.

2. Request a suitable alternate declaration or certificate from the supplier stating compliance or relevant details as per Circular 183 requirements, duly signed by their authorized signatory.

3. Consult the concerned government department or the entity for their internal process to issue such certificates in lieu of CA certificates.

4. You may also approach CBDT or your tax department contact for guidance on acceptable documentation in such cases.

Summary:

• No private CA certificate from govt undertakings audited by C&AG.

• Accept certificates/declarations from authorized officials within the undertaking or C&AG.

• Coordinate with supplier and tax authorities to confirm acceptable alternative.