Who is liable to issue 26a certificate

"And it is necessary when a person fail to deduct TDS or deposit the TDS into Govt account then he needs to furnish a certificate from the Accountant(CA)."

Now. go through the certificate 26A with Annexure A as attached herewith. Where in following condition is stated:

"certificate from an accountant certifying that the payee has fulfilled all the conditions mentioned in the first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961 is enclosed as Annex ‘A’ to this Form"

So, Form A is to be certified by the payee's CA.

Thank you very much, sir, but in Annexure A it is clearly mentioned that if the payer has paid or credited any amount without deducting or paying  less TDS to payee account and the same amount has been claimed by the payee in his Income Tax Return then payee CA will issue 26A certificate, please correct me if I am wrong.

And here the matter is the payer has deducted TDS on 10 lakhs and Payee has received payment of Rs. 10lakhs and there is no amount paid or received by payer and payee without or short deduction of TDS. 

In such a situation the payee is not bound to issue the 26A certificate by his CA to the payer. 

If there is no short deduction of tax, certificate as per Annex A is not required to be issued to payer or to department. So clarification from Builder for his exact requirement is needed. Till then you can download form 26AS from traces of the payee, and produce its copy for the TDS deducted for the amount received from the payer.

Thank you, sir, but that builder is forcing him for 26A certificate stating some amount which has paid to him but no TDS deducted and he has claimed the same. which is not true .... 

	.... but that builder is forcing him for 26A certificate stating some amount which has paid to him but no TDS deducted and he has claimed the same. which is not true ....

If builder's demand are unjustified, you may not fulfill.

You check whether the total receipts from builder to payee's bank account incuding cash receipts, if any, are properly accounted and any tax liability over it is paid.

If any TDS short deducted by builder, is fully paid by payee and in that case only form A is certified; otherwise no need.

No there is no such difference. the payee has filed his return as per his bank account and 26 AS, no extra amount received by the payee or paid by the payer.

Originally posted by : Ajit
	...... but that builder is forcing him for 26A certificate stating some amount which has paid to him but no TDS deducted and he has claimed the same. which is not true ....

Also 

" No there is no such difference. the payee has filed his return as per his bank account and 26 AS, no extra amount received by the payee or paid by the payer. "

So, where is the question of any payment from Builder without deduction of TDS, arises?

I presume you know better how to refute any wrong allegation or charges. I had been visitng LCI to learn that language!!!