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<h1>Amendment to Income-tax Rules: Changes to Rules 37C and 37D on Tax Collection and Declaration Forms</h1> The Income-tax (Twenty-Second Amendment) Rules, 2003, effective from September 30, 2003, amend the Income-tax Rules, 1962. Key changes include the substitution of rules 37C and 37D, which pertain to declarations for non-collection of tax at source under section 206C(1A) and the issuance of tax collection certificates. Rule 37C requires buyers to submit declarations in Form No. 27C for goods used in manufacturing, not trading. Rule 37D mandates the issuance of a tax collection certificate in Form No. 27D. Amendments also update Form No. 27E and related procedural details for tax collection and payment.