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of <h1>e-Dispute Resolution Committee's Penalty Waiver Moves to Jurisdictional Officer for Implementation</h1> If the e-Dispute Resolution Committee (e-DRC) grants a waiver or reduction of a penalty, the pending penalty with the Faceless Penalty Unit will be transferred to the Jurisdictional Assessing Officer. The Jurisdictional Assessing Officer will then issue an appropriate order to implement the e-DRC's decision on the waiver or reduction of the penalty.
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