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        <h1>Subsidiary gate pass allowed for new consignees buying entire consignment in original packing. Notify field formations.</h1> A subsidiary gate pass can be issued on a gate pass already endorsed to a person other than the original consignee, provided the entire consignment in its original packing is purchased by the new consignee from the first consignee. The Board has decided that a proper officer can issue a subsidiary gate pass based on such an endorsed gate pass. The relevant field formations should be informed accordingly, and acknowledgment of these instructions is requested.

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        ActsIncome Tax
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