Certification Under Income Tax Laws | CA Certificates & Prescribed Forms 2026

It is a formal confirmation issued by a Chartered Accountant, in a form prescribed by the Income-tax Act, 1961 or the Income-tax Rules, 1962, verifying facts or computations relevant to a taxpayer’s claim, such as a deduction, exemption, or foreign remittance. It is filed electronically on the income tax e-filing portal and carries a UDIN.

The tax department cannot verify every claim at the time of filing. By requiring an independent Chartered Accountant to examine the books and certify the computation, the law places a verification duty on a regulated professional, making the claim more reliable and traceable.

Almost exclusively a practising Chartered Accountant. Section 288 of the Act, read with Rule 12A, defines an ‘accountant’ for this purpose as a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949, holding a valid certificate of practice.

Generally no. For the audit reports and certificates prescribed under the Income-tax Act, the definition of ‘accountant’ in Section 288 covers Chartered Accountants. Cost Accountants and Company Secretaries certify under their own respective statutes.

Yes, provided they are a Chartered Accountant in practice. However, the Act disqualifies certain persons from being the ‘accountant’ for a particular assessee, such as an employee of the assessee or a relative in specified cases.

The Explanation to Section 288(2) disqualifies certain persons for a given assessee, including an employee of the assessee, an officer or employee of a company, a partner or employee of the assessee’s firm, and in the case of a company, the person appointed as its auditor is treated separately. The specific disqualifications must be checked case by case.

Yes. ICAI requires a UDIN for every certificate and tax audit report signed by a Chartered Accountant. It is generated on the ICAI UDIN portal and must be updated on the income tax e-filing portal within the prescribed time.

Most prescribed forms are filed electronically on the income tax e-filing portal. The taxpayer adds the CA to their profile, the CA accepts the assignment, uploads the form using a digital signature, and the taxpayer then accepts the uploaded form.

No. Many common deductions, such as those under Chapter VI-A for individuals like Section 80C, need no CA certificate. Certification is required only where the Act or Rules specifically prescribe a form, typically for business and profit-linked deductions and certain exemptions.

Profit-linked and business deductions typically do, such as deductions under Section 80-IA, 80-IB, and 80-IC (Form 10CCB), Section 80JJAA for new employment (Form 10DA), and exemption under Section 10AA for SEZ units (Form 56F). Charitable trusts file audit reports in Form 10B or 10BB.

These are the tax audit forms under Section 44AB. Form 3CA applies where accounts are already audited under another law; Form 3CB where they are not. Form 3CD is the accompanying statement of particulars. All are signed by a Chartered Accountant.

Tax audit is generally required where business turnover exceeds the prescribed limit or professional gross receipts exceed the prescribed limit. Higher turnover limits apply where cash receipts and payments are within a small prescribed percentage. Verify the current thresholds, as they are amended frequently.

Form 15CB is a Chartered Accountant’s certificate under Section 195, read with Rule 37BB, confirming the taxability of a payment to a non-resident, the applicable rate, and any relief under a tax treaty. It supports the Form 15CA declaration filed by the remitter.

Form 10CCB is the audit report a Chartered Accountant furnishes for claiming profit-linked deductions under Sections 80-I, 80-IA, 80-IB, 80-IC and related provisions, certifying the eligible profits of the undertaking.

Form 10DA is the report of a Chartered Accountant for claiming deduction under Section 80JJAA in respect of additional employee cost, certifying that the conditions on new employees and emoluments are met.

Form 56F is the Chartered Accountant’s report for claiming exemption under Section 10AA in respect of a unit in a Special Economic Zone, certifying the eligible export profits.

These are the audit reports for charitable and religious trusts and institutions claiming exemption under Sections 11 and 12 or Section 10(23C). The applicable form depends on prescribed conditions such as income thresholds and receipt of foreign contributions.

Form 29B is the Chartered Accountant’s report certifying the book profit of a company computed under Section 115JB for Minimum Alternate Tax purposes.

Form 3CEB is the accountant’s report under Section 92E in respect of international transactions and specified domestic transactions, required for transfer pricing compliance.

The individual donor does not need a CA certificate. The donee institution must be approved and issues a receipt and Form 10BE. The institution itself files Form 10BD reporting donations received.

There is no fixed statutory fee. Charges depend on the form, the complexity of the computation, the volume of records, and the professional’s time and responsibility. Agree the scope and fee in writing beforehand.

The forms are filed online, but the certificate itself is the professional’s confirmation after examining your records. A CA must be assigned on the e-filing portal and must sign with a digital signature. It cannot be self-generated.

Most such certificates relate to a specific assessment year or transaction and are not valid beyond it. Form 15CB, for instance, relates to a particular remittance. There is generally no separate validity window.

Yes. The certificate supports the claim but does not bind the Assessing Officer. The claim may still be examined, and disallowed if the statutory conditions are not met or the computation is incorrect.

Audit reports and most prescribed forms must generally be filed by the due date specified for the relevant report, commonly one month before the return due date for audit cases. Confirm the current due date each year, as extensions are common.

Late filing can attract a penalty under Section 271B for failure to get accounts audited, and the deduction or exemption may be disallowed if the form is a precondition to the claim.

Section 271B provides a penalty for failure to get accounts audited or to furnish the audit report under Section 44AB, generally half a per cent of turnover subject to a prescribed maximum, unless reasonable cause is shown.

Section 271J allows the Assessing Officer or Commissioner (Appeals) to levy a penalty of ten thousand rupees on an accountant, merchant banker, or registered valuer for each incorrect report or certificate furnished under the Act.

No. Section 271J applies only to reports and certificates furnished under the Income-tax Act. GST certificates attract penalty and misconduct provisions under GST law and the professional’s institute.

Yes. NRIs commonly need certificates in connection with remittances (Form 15CB), lower or nil withholding certificates under Section 197, and residency or treaty benefit documentation.

It is a certificate issued by the Assessing Officer, on the taxpayer’s application in Form 13, authorising deduction of tax at a lower rate or no deduction. It is issued by the department, not by a Chartered Accountant.

Form 26AS is an annual tax statement generated by the department showing tax credits. It is not a CA certificate, though a CA relies on it while verifying claims.

Usually not. Salaried individuals claiming standard deductions or Chapter VI-A deductions do not need a CA certificate. Form 16 from the employer serves as the primary document.

Yes, in specific cases, such as claiming deduction under Section 80-IAC for eligible startups, or Section 80JJAA for new employment, both of which require prescribed reports from a Chartered Accountant.

Yes. Charitable and religious trusts claiming exemption must furnish audit reports in Form 10B or 10BB, and report donations in Form 10BD, subject to the prescribed conditions.

They need a tax audit report under Section 44AB where turnover exceeds the threshold, and specific forms where they claim profit-linked deductions or have international transactions.

Books of account, financial statements, PAN, previous returns and computations, Form 26AS and AIS, supporting evidence for the specific claim, and a management representation letter.

By examining the books of account and supporting evidence, testing the eligibility conditions of the section, reconciling with financial statements and Form 26AS, and obtaining written representations from the taxpayer.

A revised audit report is permitted in limited circumstances, such as a change of law or an accounts revision. It is filed with a fresh UDIN and reasons for revision. Backdating is never permitted.

It is a written statement from the taxpayer confirming the completeness and accuracy of records and information provided to the Chartered Accountant, supporting the certification.

A CA may generally do both, but independence and the disqualifications under Section 288 must be observed, and ICAI ethical guidance on conflicts should be followed.

From a practising Chartered Accountant who examines your books, tests the conditions of the relevant section, and files the prescribed form on the e-filing portal with a valid UDIN. You may reach our office through the contact link provided.

Section 288(2) defines an accountant as a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 who holds a valid certificate of practice, subject to specified disqualifications.

A tax audit report under Section 44AB is an audit report rather than a simple certificate, but both are professional attestations furnished under the Act and carry a UDIN.

A certificate confirms the accuracy of a specific fact from records. A report expresses an opinion or findings based on an examination, often with wider scope.

No. Section 80C deductions such as life insurance premium or PPF are claimed on the basis of receipts and do not require CA certification.

Form 10DA, a report of a Chartered Accountant certifying the additional employee cost and compliance with the conditions of Section 80JJAA.

Form 56F, the Chartered Accountant’s report certifying eligible export profits of the SEZ unit.

Form 10CCB, the audit report of a Chartered Accountant certifying the profits of the eligible undertaking.

It is the statement of donations filed by an approved institution, on the basis of which Form 10BE certificates are issued to donors.

It is the certificate of donation issued by the approved institution to the donor, supporting the donor’s Section 80G claim.

No. Form 15CB is required for certain taxable remittances above prescribed thresholds; specified categories of remittance are exempt from the requirement.

Rule 37BB prescribes the procedure and forms (15CA and 15CB) for furnishing information on payments to non-residents.

Section 271J provides a penalty of ten thousand rupees for each incorrect report or certificate furnished by an accountant under the Act.

Yes. A false or negligent certificate can amount to professional misconduct under the Chartered Accountants Act, 1949, attracting disciplinary proceedings.

It certifies the book profit computed under Section 115JB for Minimum Alternate Tax purposes for companies.

It is the accountant’s report on international transactions and specified domestic transactions under Section 92E, for transfer pricing compliance.

No. These are claimed on the basis of salary records and Form 16 and do not require CA certification.

It is the ICAI portal where a Chartered Accountant generates a Unique Document Identification Number for each certificate or report signed.

Verify the UDIN on the ICAI UDIN portal and confirm the Chartered Accountant’s membership number and firm details.

It depends on whether the form is a mandatory precondition. Courts have taken differing views; late filing creates risk of disallowance and should be avoided.

No. The Assessing Officer may examine the claim independently and disallow it if the statutory conditions are not satisfied.

Not generally. A return can be self-filed. A CA is needed where an audit report or a prescribed certificate is required by the Act.

It is the statement of particulars accompanying the tax audit report, containing detailed disclosures required under Section 44AB.

It requires specified persons whose turnover or gross receipts exceed prescribed limits to get their accounts audited by a Chartered Accountant.

Generally not while they remain within the presumptive scheme and its conditions, but audit can be triggered where income is declared below the presumptive rate and income exceeds the exemption limit.

The Annual Information Statement shows financial transactions reported to the department. A CA reconciles it while verifying a taxpayer’s claims.

The disqualifications in Section 288 restrict certification where the accountant has a specified relationship with the assessee, such as being an employee.

A certificate issued by the Assessing Officer under Section 197 on application in Form 13, permitting TDS at a lower or nil rate.

Yes. The Chartered Accountant uploads the prescribed forms on the e-filing portal using a registered digital signature certificate.

Yes. The taxpayer assigns the CA for a specific form and assessment year, and can withdraw the assignment as permitted on the portal.

Repatriation typically requires Form 15CB from a Chartered Accountant for the tax position, alongside FEMA compliance handled with the bank.