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<h1>Rule 10: Anti-Profiteering Rules 2017 Details Supplier Investigation for Failing to Pass Tax Reductions to Recipients.</h1> Rule 10 of the Anti-profiteering Rules, 2017 outlines the process for initiating and conducting proceedings when a supplier fails to pass on tax reduction benefits to recipients. If the Standing Committee finds prima facie evidence of such failure, it refers the case to the Director General of Safeguards for investigation. The Director General issues notices to interested parties, detailing the goods or services involved, the allegations, and deadlines for responses. Evidence is shared among parties, and the investigation is completed within three months, extendable by another three months. The findings are then reported to the Authority.