Held that the assessee filed before the Tribunal, the certificate of a chartered accountant under the first proviso to section 201(1) of the Act certifying that the non-banking finance company in question had filed the return of income for the AY 2014-15 and had included the income received from the assessee in such return of income. In the light of the certificate of the chartered accountant filed by the assessee, the Assessing Officer was to consider the certificate filed by the assessee and decide whether or not disallowance under section 40(a)(ia) of the Act should be made, after affording the assessee opportunity of being heard. Matter remanded. (AY.  2014-15)