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    <title>Form No. 47 – Frequently Asked Questions</title>
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    <description>Form No. 47 is the accountant&#039;s certificate for international transactions or specified domestic transactions meeting the conditions in rule 82(5). It is to be furnished with Form No. 46 within the prescribed filing window, beginning from the end of the third tax year and ending on 30 June following that year. The form can be submitted only online through the Income Tax e-Filing portal, and no supporting documents are required.</description>
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