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of <h1>Tax Guidelines Revised: Targeted Amendments Modify Taxpayer Classification and Exclusion Criteria for Corporate and Composition Levy Entities</h1> A state government notification amends previous tax guidelines by modifying conditions for specific tax provisions. The amendments include inserting qualifying language for certain taxpayer categories, specifically excluding body corporates and composition levy taxpayers from particular tax treatment. The changes are retroactively effective from January 16, 2025, under the Madhya Pradesh Goods and Services Tax Act.
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