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[Cites 0, Cited by 0] [Section 37C] [Entire Act]

Union of India - Subsection

Section 37C(1) in Income Tax Rules, 1962

(1)A declaration under sub-section (1A) of section 206C to the effect that any of the goods referred to in the Table in sub-section (1) of that section are to be utilised for the purposes of manufacturing, processing or producing articles or things and not for trading purposes shall be in Form No. 27C and shall be verified in the manner indicated therein.