VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Forms › Form 26A
Tax deducted and collected at source Became Form 149

Form 26A

Form for furnishing accountant certificate under the first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961

What this form is

Form 26A belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 149 of the Income-tax Rules, 2026. It is a certificate: a document that proves something happened, held by the person who needs to prove it. The assessee does not write this one. An accountant signs it, and the assessee files what the accountant has signed.

Which provision requires it

Left, the provision as the department’s description names it. Right, where the same ground is covered now — taken from the department’s own section and rule concordances, not worked out by us.
What the description namesWhere it sits now
section 201 of the 1961 Actsection 2, section 398

Rules of the 2026 Rules that work the same section. rule 221 (Form for furnishing certificate of accountant under section 398(2)). This is our own matching — we have paired the section the form names with the rules whose headings name that same section. The department has not said that any of these rules prescribes this form.

What it became under the 2026 Rules

The description changed with the number, and the change is worth reading: the 2026 wording points at the Income-tax Act, 2025, and a great deal of what used to sit in a section of the 1961 Act now sits in a Schedule.
Under the 2026 RulesWhat the department calls it
Form 149Form for furnishing accountant certificate under section 398(2) for person responsible for deduction of tax not to be deemed to be an assessee in default

Where you meet it

You meet it on the deduction side of a payment — at the quarter end when a statement falls due, or when the person deducted from asks for the certificate that lets him claim the credit. A mismatch between the statement and the credit claimed is where most of the trouble starts.

On the same provision

Decisions in this library that turn on the same provision of the 1961 Act that this form names. They are about the provision, not about the form; a case is listed here because it argues the section, and none of them is authority on how the form itself is to be filled in.

Near it

Other forms we have put in the same group — tax deducted and collected at source.

Form 10E, Form 12B, Form 12BA, Form 12BAA, Form 12BB, Form 12BBA, Form 13, Form 15C, Form 15D, Form 15E, Form 15G, Form 15H

Get the form

Published by the Income Tax Department. The link goes to their file, not a copy of it — a form is revised without notice and a stale copy is worse than none. Both are here because a notice, an order or a judgment may name either number.
Form 26A — 1962 Rules (PDF) Fillable version Form 149 — 2026 Rules (PDF) All forms at the department
What here is the department’s and what is ours. The form number, the sentence describing it, and the pairing of the old form with the form it became are all taken from the Income Tax Department’s own published forms concordance, and are reproduced as the department wrote them — including its abbreviations and its occasional typing errors. Everything else on this page is ours: the plain-English account of what the form is, the reading of which provision requires it, the grouping the form sits in, the note on where you meet it, and the selection of cases. The department has not said that this form serves that section; we have read that off the description and off its own section concordance, and we can be wrong. Before you rely on any of it, open the form.