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    <title>Insertion of new section 42.</title>
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    <description>The new Wealth tax provision deems notices duly served where the assessee has appeared in proceedings or cooperated in an inquiry relating to assessment or reassessment, precluding objections that the notice was not served, not timely served, or improperly served; the bar does not apply where the assessee raises such objection before completion of the assessment or reassessment.</description>
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      <description>The new Wealth tax provision deems notices duly served where the assessee has appeared in proceedings or cooperated in an inquiry relating to assessment or reassessment, precluding objections that the notice was not served, not timely served, or improperly served; the bar does not apply where the assessee raises such objection before completion of the assessment or reassessment.</description>
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