A person who applies for de-registration shall require to furnish a final return under section __ tax act 1990.

A. 27

B. 28

C. 29

D. 30


28. Final Return.-

If a person applies for de-registration in terms of section 21, he shall before such de-registration, furnish a final return to the Collector in the specified form in such manner and at such time as directed by the Collector. 

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