221. Form for furnishing certificate of accountant under Section 398(2) for person responsible for deduction or collection of tax as per section 394(1)[Table: Sl. No. 1 to 5 and 9] not to be deemed to be an assessee in default:—

(1) The certificate from an accountant, as defined in section 515(3)(b), under section 398(2) shall be furnished,—

(a) in Form No. 149, for non-deduction or short deduction of tax;  and (b) in Form no. 150, for non-collection or short collection of tax.

(2) Form No. 149 or Form No. 150 referred to in sub-rule (1) shall be furnished to the Director General of Income-tax (Systems) or the person authorised by him