## Documentation Index

Access the complete documentation index at:
https://www.zoho.com/in/books/kb/llms.txt

Use this file to discover all available documentation pages before proceeding.

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# Who should file Form DRC-01B?

Form DRC-01B applies to various taxpayers such as regular taxpayers, including SEZ units and SEZ developers, casual taxpayers, and taxpayers who come under the composition scheme.

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