62. A proforma invoice is sent by

Consignee to consignor
Consignee to debtors
Debtors to consignee
Consignor to consignee
✅ The correct answer is D.
A proforma invoice is sent by Consignor to consignee. A Pro-forma invoice is a document prepared by the consignor which is sent to the consignee along with the goods. It contains the details with respect to the quantity of goods sent, rates at which the goods are sent and other terms and conditions for sending the goods on consignment.

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