FORM NO. 27C
[See rule 37C]
Certificate under proviso to sub-section (1) of section 206C of the Income-tax Act, 1961

Certificate No.                                                                     Income-tax Office,
                                                                                            Date…………
To
[name and address of the seller]
WHEREAS M/s…………..[name and address of the buyer]…………..[permanent account number of the buyer] has made an application to the effect that………….[nature of goods referred to in the table in sub-section (1) of section 206C] is to be utilised for the purpose of * manufacturing / processing / producing articles or things and not for trading purposes.
2. AND WHEREAS to the best of my belief the…………….[nature of the said goods] is to be utilised for the purpose of *manufacturing/processing/producing articles or things and not for trading purposes.
3. I hereby authorise you not to collect tax at source under sub-section (1) of section 206C in respect of goods specified in paragraph 2.
4. This certificate shall remain in force up to…………unless it is cancelled by me under intimation to you, before that date.
……………….
Assessing Officer
*Strike out whichever is not applicable.