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Furnishing of statement.
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....ehalf, a statement in such form, verified in such manner and setting forth such particulars as may be prescribed, in respect of all 2[specified services or e-commerce supply or services, as the case may be,] during such financial year. (2) An 3[assessee or e-commerce operator] who has not furnished the statement within the time prescribed under sub-section (1) or having furnished a statement unde....