Form 27c to whom??

SAMEER (CHARTERED ACCOUNTANT) (304 Points)

08 October 2012  

FORM 27 C IS REQUIRED TO BE SUBMITTED TO JURISDICTIONAL CCIT/CIT BY THE SELLER OF CERTAIN GOODS, IF THE BUYER FURNISHES DECLARATION IN THE SAME  FOR NOT COM=LLECTING ANY TCS FROM HIM.

MY QUESTION IS WHICH CCIT/CIT?  

IF THE JURISDICTION OF CIT/CCIT  ARE DIFFERENT FOR

TAN NO AND PAN NO 

GIVE ME REASON ALSO