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Rule 33
Statement of estimated tax not required
For the purpose of sub-section (6) of section 95 of the Act, the Department may designate the following persons as exempt from submission of statement of estimated tax as per sub-section (1) of section 95 of the Act:-
(a) A person who is not required to file a statement under section 96 of the Act,
(b) a person under sub-section (3) of section 4 of the Act, and
(c) The person mentioned in sub-section (4) of section 4 of the Act.