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    <title>Certificate of collection of tax at source under sub-section (5) of section 206C of the Income-tax Act, 1961</title>
    <link>https://www.taxtmi.com/forms?id=759</link>
    <description>Form No. 27D is a certificate documenting tax collected at source, requiring collector and collectee identification, receipt-level summaries and acknowledgement numbers for quarterly TCS statements. It mandates transaction-wise reporting of tax collected and deposited either via book adjustment (with BIN/BAMS/DDO details and transfer voucher) or via challan (with CIN, BSR code, challan serial and deposit date), including matching status with government records. Government collectors use the book-adjustment section when no challan is produced; non-government collectors use the challan section. The form requires a verification signature certifying collection and deposit based on books and TCS records.</description>
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    <pubDate>Thu, 23 Oct 2008 10:51:00 +0530</pubDate>
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      <title>Certificate of collection of tax at source under sub-section (5) of section 206C of the Income-tax Act, 1961</title>
      <link>https://www.taxtmi.com/forms?id=759</link>
      <description>Form No. 27D is a certificate documenting tax collected at source, requiring collector and collectee identification, receipt-level summaries and acknowledgement numbers for quarterly TCS statements. It mandates transaction-wise reporting of tax collected and deposited either via book adjustment (with BIN/BAMS/DDO details and transfer voucher) or via challan (with CIN, BSR code, challan serial and deposit date), including matching status with government records. Government collectors use the book-adjustment section when no challan is produced; non-government collectors use the challan section. The form requires a verification signature certifying collection and deposit based on books and TCS records.</description>
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      <pubDate>Thu, 23 Oct 2008 10:51:00 +0530</pubDate>
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