221. Form for furnishing certificate of accountant under section 398(2) for person responsible for deduction or collection of tax as per section 394(1) [Table: Sl. Nos. 1 to 5 and 9] not to be deemed to be an assessee in default.[i]
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(1) The certificate from an accountant, as defined in section 515(3)(b), under section 398(2) shall be furnished,— (a) in Form No. 149, for non-deduction or short deduction of tax; and (b) In Form No. 150, for non-collection or short collection of tax. |
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(2) Form No. 149 or Form No. 150 referred to in sub-rule (1) shall be furnished to the Director General of Income-tax (Systems) or the person authorized by him. |