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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>Companies Must Submit Authority Letter for FLA Returns via FLAIR Portal During Registration Process</h1> An authority letter is required for a company to designate an individual to handle and submit Foreign Liabilities and Assets (FLA) returns. The specific format for this letter can be found on the FLAIR portal, and it must be uploaded during the registration process.

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