Credit and Debit Notes. (Section 51)

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..... poses of section 51, a credit note and a debit note shall be signed by a person authorised to sign the return to be filed under this Act and shall contain the following particulars, namely: (a) the na .....

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..... ; and 1 [(e) the amount of variation to the tax amount shown on the tax invoice, wherever an adjustment to tax credit is required as per the provisions of sub-sections (1) and (2) of section 8. ] ---- .....

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