Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C

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..... -section (9) of section 206C shall be made in Form No. 13 electronically, - (i) under digital signature; or (ii) through electronic verification code. (2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall lay down procedures, formats and standards for ensuring secure capture and transmission of data and upl .....

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