| (a) | - | in all challans for the payment of any sum in accordance with the provisions of sub-section (3) of section 206C; |
| (b) | - | in all certificates furnished under sub-section (5) of section 206C; |
| (c) | - | in all the returns delivered in accordance with the provisions of sub-section (5A) or sub-section (5B) of section 206C to any income-tax authority; and |
| (d) | - | in all other documents pertaining to such transactions as may be prescribed in the interest of revenue: |
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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CAclubindia
