Declaration by a buyer for no collection of tax at source under section 394(2)

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.... of tax at source under section 394(2) .- (1) A declaration under section 394(2), certifying that the goods being purchased as referred to in section 394(1) [Table: SI. Nos. 1 to 5] are to be utilised....

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....ed to the Chief Commissioner of Income- tax or the Commissioner of Income-tax, one copy of the declaration referred to in sub-rule (1), on or before the 7th day of the month, succeeding the month in w....