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    <title>Immunity from penalty, interest and other proceeding</title>
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    <description>Payment of tax dues declared under section 107(1) together with interest under the proviso to section 107(4) confers immunity from penalty, interest and other proceedings under the Chapter; the declaration becomes conclusive on issuance of an acknowledgement of discharge under section 107(7) and matters for the declared period may not be reopened, subject to statutory exceptions.</description>
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      <title>Immunity from penalty, interest and other proceeding</title>
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      <description>Payment of tax dues declared under section 107(1) together with interest under the proviso to section 107(4) confers immunity from penalty, interest and other proceedings under the Chapter; the declaration becomes conclusive on issuance of an acknowledgement of discharge under section 107(7) and matters for the declared period may not be reopened, subject to statutory exceptions.</description>
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