Form 27BA is used for furnishing an accountant’s certificate under the first proviso to section 206C(6A) of the Income-tax Act, 1961, confirming that the buyer or licensee has filed their income tax return and paid due taxes, even if TCS was not collected. This form helps sellers or collectors avoid penalties for non-collection or short collection of Tax Collected at Source (TCS). Download Form 27BA PDF to ensure compliance with TCS provisions and maintain accurate tax records.

Source: https://incometaxindia.gov.in



