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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Special procedure for registered persons enables notification of tailored compliance regimes and administrative safeguards.</h1> The statute empowers the Government, on Council recommendation, to notify classes of registered persons and prescribe a special procedure governing their registration, return furnishing, tax payment and administration, subject to prescribed conditions and safeguards.

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