Manager - Finance & Accounts
58399 Points
Joined June 2010
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:
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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).
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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.
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Hence, such undertakings cannot provide a certificate from a private Chartered Accountant.
How to handle this situation?
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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.
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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.
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Consult the concerned government department or the entity for their internal process to issue such certificates in lieu of CA certificates.
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You may also approach CBDT or your tax department contact for guidance on acceptable documentation in such cases.
Summary:
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No private CA certificate from govt undertakings audited by C&AG.
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Accept certificates/declarations from authorized officials within the undertaking or C&AG.
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Coordinate with supplier and tax authorities to confirm acceptable alternative.