Certification and Attestation can be carried out under various categories and there is no exhaustive list for that. However, following are few common areas where certificate from Chartered Accountant is mandatory:
• Certification under the Income Tax Act 1961
• Certificate under GST Law
• Certificate under Company Law
• Documents for banking related requirement
• Net worth Certificationartn
• Attestation and certification under various other laws
• Form 15CB for determination of liability to deduct TDS on Payments made to non-resident under Income Tax
Act, 1961.
Apart from statutes, certificates from Chartered Accountants can be required by various other persons to authenticate correctness of facts such as Turnover certificate required in government tenders.
