How to file form 26a?

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

for reporting purpose, 3CD is to be used 

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)."

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. 

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.

https://www.webtel.in/Image/26A.pdf

Thankyou so much. I have got the form. I wanted to check where is it to be submitted. Rule 31acb does'nt specifically speak about it.

IT Commissioner TDS 

of your juridication

Form 26A to be filed online through TRACES login of the deductor.