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of <h1>Buyers can use Form 27C to declare goods for manufacturing, avoiding tax collection under section 206C. Submit by the 7th.</h1> A buyer can declare that goods specified under section 206C are for manufacturing, processing, or producing articles, not for trading, to avoid tax collection at source. This declaration must be made using Form No. 27C and verified accordingly. The declaration should be submitted in duplicate to the tax collector, who must then deliver one copy to the Chief Commissioner or Commissioner by the seventh day of the following month. The Chief Commissioner or Commissioner is defined as the authority under whom the relevant Assessing Officer operates.
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