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    <description>The Bill vests extensive rule making powers in the Central Government and the Board to implement substantive provisions: defining an electoral trust and conditions for exempting voluntary contributions, prescribing valuation methods for fair market value of securities and other property, determining inclusion of specified perquisites and fringe benefits, framing conditions for deductions in specified businesses, and making procedural rules for safe harbour pricing, dispute resolution panels, withholding and return obligations, service of notices, and customs and excise compounding and refund processes.</description>
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