Notification No. 37/2012

Income-tax (Eleventh Amendment) Rules, 2012 - Insertion of rules 31ACB, 37J, Form Nos. 26A & 27BA

What this is

Notification No. 37/2012 was published on 12 September 2012. Its subject is Income-tax (Eleventh Amendment) Rules, 2012 - Insertion of rules 31ACB, 37J, Form Nos. 26A & 27BA.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

What it does

By the Income-tax (11th Amendment) Rules, 2012, made under section 295 of the Income-tax Act, 1961, the Central Board of Direct Taxes inserts two rules and two forms in the Income-tax Rules, 1962. After rule 31ACA, rule 31ACB is inserted, providing that the certificate from an accountant under the first proviso to sub-section (1) of section 201 shall be furnished in Form No. 26A. After rule 37-I, rule 37J is inserted, providing that the certificate from an accountant under the first proviso to sub-section (6A) of section 206C shall be furnished in Form No. 27BA. In Appendix II, Form No. 26A is inserted after Form No. 26 and Form No. 27BA is inserted, the former being a statement by the person responsible for paying within the meaning of section 204 that a sum was paid or credited without deduction of the whole or any part of the tax, with an accountant's certificate in Annexure A confirming that the resident payee has furnished his return of income and paid the tax due, and with the details of interest under sub-section (1A) of section 201 paid or not yet paid.

Who it reaches

deductors who failed to deduct the whole or part of the tax and seek not to be treated as assessees in default
collectors in the like position under sub-section (6A) of section 206C
accountants certifying the payee's return, income and tax
resident payees whose returns and tax payments are certified

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.201	s.2, s.398
s.204	s.402
s.206C	s.2, s.390, s.394, s.395, s.397, s.398, s.400, s.402
s.295	s.533

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

Income-tax (Eleventh Amendment) Rules, 2012 - Insertion of rules 31ACB, 37J, Form Nos. 26A & 27BA
notification no. 37/2012 [f.no. 142/18/2012-so(tpl)], dated 12-9-2012
In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the Income-tax (11th Amendment) Rules, 2012.
(2) They shall come into force on the date of publication in the Official Gazette.
2. In the Income-tax Rules, 1962, (hereafter referred to as the "said rules"),-
(a) after rule 31ACA, the following rule shall be inserted, namely:-
"Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201
31ACB. The certificate from an accountant under first proviso to sub-section (1) of section 201 shall be furnished in Form No.26A";
(b) after rule 37-I, the following rule shall be inserted, namely:-
"Form for furnishing certificate of accountant under first proviso to sub-section (6A) of section 206C
37J. The certificate from an accountant under first proviso to sub-section (6A) of section 206C shall be furnished in Form No. 27BA."
3. In Appendix-II to the said rules.-
(a) after Form No. 26, the following form shall be inserted, namely.—
"FORM No. 26A
[See rule 31ACB]
Form for furnishing accountant certificate under the first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961
I (name) _________________________ am the person responsible for paying (within the meaning of section 204) in the case of (name of the payer) ______________________ with PAN # (PAN of the payer) __________________________________________ and TAN (TAN of the payer) ______________________ located at (address of the payer) _______________________ ______________
I do hereby state that I, being the person responsible for paying had paid to/credited to the account of (name of the payee) _________________ a sum of _____________________ rupees without deduction of whole or any part of the tax
A certificate from an accountant certifying that the payee has fulfilled all the conditions mentioned in the first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961 is enclosed as Annex 'A' to this Form
I further state that the interest under sub-section (1A) of section 201 amounting to _______ rupees for non-deduction/short deduction of tax * has been paid by me the details of which are as under -

BSR Code/**24G Receipt Number (first seven digits of BIN)
Challan Serial Number/**DDO Serial Number (last five digits of BIN)
Date of deposit through challan/**date of transfer voucher

or
*has not yet been paid by me

Place
Signature

Date
Designation

# In case of Government deductors "PAN NOT REQD" should be mentioned
* Delete whichever is not applicable
** For payment made without the production of challan
ANNEXURE A
Certificate of accountant under first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961 for certifying the furnishing of return of income, payment of tax etc. by the payee
I/We *hereby confirm that I/we* have examined the relevant accounts, documents and records of (name and address of the payee with PAN) __________________________________________________ for the period ___________________ and hereby certify the following:
(i) ____________________ (payer) has paid to or credited following sum to the account of ________________ (payee) without deduction of whole or any part of the tax in accordance with the provisions of Chapter-XVII-B

Nature of payment
Date of payment or credit
Section under which tax was deductible
Amount paid or credited
Amount of tax deductible
Details of amount deducted, if any

Amount deducted
Date of deduction

(ii) The payee, who is a resident, has furnished his return of income for the assessment year ______________ relevant to the payment referred to in (i) above. The details of return of income filed by the payee are as under -

Date of filing return
Mode of filing i.e. whether e-filed or paper return
Acknowledgement number of return filed
If paper return-designation and address of the Assessing Officer
Amount of total taxable income as per return filed
Tax due on the income declared in the return
Details of tax paid

(iii) The payee has taken into account the sum referred to in (i) for computing his taxable income in return of income filed by him the details of which are as under -

Receipt on which Tax has not been deducted
Head of Income under which the receipt is accounted for
Gross receipt under the head of income under which the receipt is accounted for
Amount of taxable income under the head of income under which the receipt is accounted for

(iv) It has been ensured that the information furnished is true and correct in all respects and no relevant information has been concealed or withheld
(v) Neither I, nor any of my partners, is a director, partner or an employee of the above mentioned entities or its associated concerns
I/we* fully understand that any statement made in this certificate, if proved incorrect or false, will render me/us* liable for any penal or other consequences as may be prescribed in law or is otherwise warranted
(Signature and Stamp/Seal of the Signatory)
†Accountant

Place
Name of the Signatory

Date
Full Address

Membership No.

Notes:
1. *Delete whichever is not applicable
2. †This certificate is to be given by -
(i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or
(ii) any person, who in relation to any State, is, by virtue of the provisions in sub-section (2) of section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor of companies registered in that State "
(b) after Form No. 27B, the following form shall be inserted, namely.—
"FORM No. 27BA
[See rule 37J]
Form for furnishing accountant certificate under first proviso to sub-section (6A) of section 206C of the Income-tax Act, 1961
I. (name) ____________________ am the person responsible for collecting tax under section 206C in the case of (name of the seller/licensor/lessor) ________________________________ with PAN # (PAN of the seller/licensor/lessor) ___________________ and TAN (TAN of the seller licensor/lessor) ____________________ located at (address of the seller/licensor/lessor) _______________
I do hereby state that I, being the person responsible for collecting tax had received from debited to the account of (name of the buyer/licensee/lessee) _________________ a sum of _______________ rupees without collection of whole or any part of tax.
A certificate from accountant certifying that the buyer/licensee/lessee has fulfilled all the conditions mentioned in the first proviso to sub-section (6A) of section 206C of the Income-tax Act, 1961 is enclosed as Annex 'A' to this Form.
I, further, state that the interest under sub-section (7) of section 206C amounting to ____________ rupees for non-collection short collection of tax
* has been paid by me, the details of which are as under :-

BSR Code/**24G Receipt Number (first seven digits of BIN)
Challan Serial Number/**DDO Serial Number (last five digits of BIN)
Date of deposit through challan/* *date of transfer voucher

or
*has not yet been paid by me.

Place:
Signature:

Date:
Designation:

# In case of Government deductors, "PAN NOT REQD" should be mentioned.
*Delete whichever is not applicable.
** For payment made without the production of challan by the Government deductor.
ANNEXURE A
Certificate of accountant under first proviso to sub-section (6A) of section 206C of the Income-tax Act, 1961 for certifying the furnishing of return of income, payment of tax etc. by the buyer/licensee/lessee
I/We* hereby confirm that I/we* have examined the relevant accounts, documents and records of (name and address of the buyer/licensee/lessee with PAN) ____________________ for the period _______________ and hereby certify the following:
(i) ______________________________ (seller/licensor/lessor) has received from or debited following sum to the account of _______________________ (buyer/licensee/lessee) without collection of whole or any part of the tax in accordance with the provisions of Chapter -XVII-BB

Nature of Receipt
Date of Receipt or debit
Section under which tax was Collectible
Amount received or debited
Amount tax collectible
Details of amount collected, if any

Amount collected
Date of collection

(ii) The buyer/licensee/lessee, has furnished his return of income for the assessment year _________________ relevant to the receipt referred to in (i) above. The details of return of income filed by the buyer/licensee/lessee are as under -

Date of filing return
Mode of filing i.e. whether e-filed or paper return
Acknowledgement number of return filed
If paper return-designation and address of the Assessing Officer
Amount of total taxable income as per return filed
Tax due on the income declared in the return
Details of tax paid

(iii) The buyer/licensee/lessee has taken into account the sum referred to in (i) for computing his taxable income in return of income filed by him, the details of which are as under:-

Payment on which Tax has not been collected
Head of Income under which the payment is accounted for
Gross payment under the head of income under which the payment is accounted for
Amount of taxable income under the head of income under which the payment is accounted for

(iv) It has been ensured that the information furnished is true and correct in all respects and no relevant information has been concealed or withheld
(v) Neither I, nor any of my partners, is a director, partner or an employee of the above mentioned entities or its associated concerns
I/we* fully understand that any statement made in this certificate, if proved incorrect or false, will render me/us* liable for any penal or other consequences as may be prescribed in law or is otherwise warranted.
(Signature and Stamp/Seal of the Signatory)
†Accountant

Place:
Name of the Signatory..............................

Date:
Full Address:............................................

Membership No.......................................

Notes:
1. *Delete whichever is not applicable.
2. †this certificate is to be given by-
(i) A chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or
(ii) Any person, who in relation to any State, is, by virtue of the provisions in sub-section (2) of section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor of companies registered in that State.".
■■

What it changes

The rule numbers are the 1962 Rules’ own, as the notification names them. The right-hand column is the department’s own mapping into the Income-tax Rules, 2026, which renumbered nearly everything.

Rule of the 1962 Rules	Now, in the 2026 Rules
Rule 31ACB	rule 221
Rule 31ACA	no counterpart recorded
Rule 37J	rule 221
Rule 37-I	no counterpart recorded

Forms it touches. Form No. 26A, Form No. 27BA

From when

the date of publication in the Official Gazette.

What to watch

The rules come into force on the date of publication in the Official Gazette.
Relief under the first proviso is not automatic on the payee having paid his tax: the certificate must be in the prescribed form, Form No. 26A for section 201 and Form No. 27BA for section 206C.
Form No. 26A requires the deductor to state whether the interest under sub-section (1A) of section 201 has been paid, and if so to give the challan or book identification particulars.
Annexure A to Form No. 26A requires the accountant to have examined the payee's accounts, documents and records and to give the details of the payee's return, including the date and mode of filing, the acknowledgement number, the total taxable income and the tax due.
For a Government deductor the entry "PAN NOT REQD" is to be mentioned in place of the payer's permanent account number.

Where you meet it

In proceedings under section 201 or section 206C treating a deductor or collector as an assessee in default, where Form No. 26A or Form No. 27BA is filed to escape that consequence.

What it names

Forms it names. Form No. 26, Form No. 26A, Form No. 27B, Form No. 27BA

Rules it names. Rule 31ACA, 31ACB, 37, 37J of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Circular No. 8/2025 — Clarification regarding CBDT's Circular No. 5/2025 dated 28.03.2025 for waiver on levy of interest under section 201(1A) 1 July 2025
Circular No. 4/2024 — Ex post facto extension of due date for filing form no. 26QE which was required to be filed during the period 01.07.2022 7 March 2024
Circular No. 42/2016 — Circular No. 42 of 2016 23 December 2016
Circular No. 8/2009 — Section 194J of the Income-tax Act, 1961 - Deduction of tax at source - Fees for professional or technical services - Ap 24 November 2009
Circular No. 6/2009 — Clarification Regarding Deduction of TAX at Source from Payments of Second Installment of Arrears to Government Employee 31 August 2009
Circular No. 758 — 959. Clarification regarding deduction of tax from payments of additional pay, allowances and arrears to Central Govern 7 November 1997

← Notification No. A-12023/2/2011-ADMN. III (LA), DATED 13-9-2012 · Notification No. 36/2012 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.