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27 : Saving for person responsible for deduction of tax at source
Notwithstanding anything contained in Section 26 no deduction towards tax under the provisions of the said sections shall be made from any consideration payable to a dealer or person, if such dealer or person furnishes to the person responsible for paying any amount in respect of the sale or supply of goods a certificate in writing in such form by such authority in such manner as may be prescribed.
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