Step-by-Step Filing Process of Form No. 149 (Earlier 26A)
All about Chartered Accountant Certificate u/s 201(1)/Rule 31ACB – Form No. 149 (Earlier 26A) Section 201(1) of the Income Tax Act provides that a deductor who fails to deduct or deposit Tax Deducted at Source is treated as an “assessee in default.” However, relief is provided where the payee (deductee) has already paid tax on …