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of <h1>Interest Waiver Under Sections 234B and 234C Withdrawn for Search Cases with Delayed PD Account Adjustments</h1> The circular withdraws a previous communication dated September 8, 2008 regarding waiver of interest under sections 234B and 234C in search cases where adjustment from Personal Deposit Account was delayed without taxpayer fault. The withdrawal is effective from September 8, 2008, as the original Board order (dated May 23, 1996) referenced in that communication had already been superseded by a fresh order dated June 26, 2006.
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