9. Rules 37C, 37CA and 37D substituted for rules 37C and 37D by the IT (Twenty-second Amdt.) Rules, 2003, w.e.f. 30-9-2003. Prior to substitution, rules 37C and 37D, as inserted by the IT (Fourth Amdt.) Rules, 1988, w.e.f. 1-6-1988, read as under :

“37C. Certificate for no collection of tax at source under section 206C(1).—(1) The certificate to be given by the Assessing Officer to the effect that any of the goods referred to in the Table in sub-section (1) of section 206C are to be utilised for the purposes of manufacturing, processing or producing articles or things and not for trading purposes shall be in Form No. 27C.

(2) The certificate given under sub-rule (1) shall be valid for such period (not exceeding one year from the date of certificate) as the Assessing Officer may specify therein, unless it is cancelled by him at any time before the expiry of the specified period.

(3) An application for a fresh certificate may be made, if required, after the expiry of the period of validity of the earlier certificate.

(4) The certificate shall be valid only for the person named therein.

37D. Certificate for collection of tax at source under section 206C(5).—The certificate to be furnished by any person collecting tax at source under sub-section (5) of section 206C shall be in Form No. 27D.”