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Which document must a buyer hold to claim input tax credit?

ADelivery challan of the goods
BPurchase order placed by him
CTax invoice of a registered supplier
DSelf-made payment voucher
Answer & Solution
Correct answer: C. Tax invoice of a registered supplier
Section 16(2)(a) requires possession of a tax invoice or debit note issued by a registered supplier, or other prescribed tax paying documents.
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