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.
221. (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. |
(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 authorised by him.