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    <title>Issuance of C form</title>
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    <description>Under Rule 12(7), declarations or certificates including Form C must be furnished to the prescribed authority within three months after the end of the relevant period, though the authority may allow further time if satisfied that sufficient cause prevented timely filing; failure to obtain or submit Form C timely can result in loss of concessional tax treatment, so sellers are advised to collect the declaration at the time of sale.</description>
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      <description>Under Rule 12(7), declarations or certificates including Form C must be furnished to the prescribed authority within three months after the end of the relevant period, though the authority may allow further time if satisfied that sufficient cause prevented timely filing; failure to obtain or submit Form C timely can result in loss of concessional tax treatment, so sellers are advised to collect the declaration at the time of sale.</description>
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