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  • Form No. 149 - Frequently Asked Questions
Shweta Verma
April 16, 2026

Submitted By: Shweta Verma

Form No. 149 - Frequently Asked Questions

Form No. 149 offers an option to remove or rectify TDS defaults for failure to deduct tax at source, thus granting relief from being deemed to be an ‘Assessee in Default’. If for some reason, a deductor fails to deduct tax at source on a certain payment but the deductee discharges the tax liability on such amount by filing a return of income and paying the due taxes, then the deductor can e-file Form No. 149. It includes a certificate in Annexure A, from an Accountant confirming the fact that the deductee has (a) filed an ITR (b) by including income which was not subjected to TDS, and (c) paid tax on such income.

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