paid under section 115WJ or collected at source under section 206C or paid by way of advance tax or treated as paid under section ... fringe benefits; or
(ii) the tax collected at source under Section 206C; or
(iii) any tax paid by way of advance
allotted to such person.
(5B) ...
(5C) Every buyer referred to in Section 206C shall intimate his permanent account number to the seller referred ... Every seller collecting tax in accordance with the provisions of Section 206C shall quote the permanent account number of every buyer referred to in that
certificate issued by the
Joint Commissioner, Income Tax, West Bengal under Section
206C of the Income Tax Act, 1961 (in short the 'Income ... Corporation not to collect tax at source in
terms of Section 206C of the Income Tax Act.
Though mere knowledge about the ultimate destination
cannot
refund is out of any tax collected at source under section 206C or paid by way of advance tax or treated as paid under section
refund does not
becom es due out of any collected under section 206C or paid
by wa y of Advance
paid under Section 115WJ orcollected at source under Section 206C or paid by way of advancetax or treated as paid under Section 199 , during
