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<h1>Declaration under section 206C: buyers may obtain specified goods without tax collection by furnishing prescribed Form 27C.</h1> Form No. 27C enables a buyer to procure specified goods without tax collection by furnishing a declaration containing buyer identification, assessment and jurisdictional details, nature and purpose of goods (with a non trading certification), residential status verification, and signature. The seller records its details, dates of receipt and payment, forwards the declaration to the Commissioner, and retains a duplicate. False statements attract prosecution under the penal provision for false statements with imprisonment and fine.
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