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of <h1>Form 27C Declaration Allows Buyers to Obtain Goods Without Tax Collection Under Section 206C(1A) of the Income-tax Act 1961.</h1> Form No. 27C is a declaration under section 206C(1A) of the Income-tax Act, 1961, allowing a buyer to obtain goods without tax collection. The form requires the buyer to provide personal and business information, including their Permanent Account Number or Aadhaar, address, and details about the nature and purpose of the goods. The buyer must declare that the goods will not be used for trading and confirm their residency in India. The seller must also provide their details and forward the declaration to the relevant tax authorities. False declarations may lead to prosecution under the Income-tax Act.
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