Form 26A is used for furnishing an accountant certificate under the first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961. It's a document used when a person responsible for paying taxes is required to certify that they have paid taxes to or credited amounts to an individual without deducting tax. The form requires details such as names, addresses, Permanent Account Numbers or Aadhaar Numbers, and Tax Deduction and Collection Account Numbers (TANs) of both the payer and the payee. It also includes a certificate from the accountant confirming that the payee has complied with all conditions mentioned in the Act. The document includes provisions for payments made without the production of challans and for government deductors.
Obrazac 26A je jedan od Poreznih obrazaca koji su dokumenti koji se koriste za prijavu informacija povezanih s porezima relevantnom poreznom tijelu. Postoje različite vrste poreznih obrazaca, uključujući savezne, državne i lokalne porezne obrasce, koji se mogu razlikovati ovisno o okolnostima i lokaciji poreznog obveznika.
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