Declaration by a buyer for no collection of tax at source under section 206C(1A)

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....N OF TAX AT SOURCE 37C. Declaration by a buyer for no collection of tax at source under section 206C(1A). (1) A declaration under sub-section (1A) of section 206C to the effect that any of the g....

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.... (3) The person referred to in sub-rule (2) shall deliver or cause to be delivered to the Chief Commissioner or Commissioner, one copy of the declaration referred to in sub-rule (1) on or before the....