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    <title>New return Form No. 1 for companies for assessment year 2006-07 furnishing of return by representative assessees of non-residents</title>
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    <description>Form No. 1 was notified as the mandatory electronic return format for companies, but because the e-filing software enforces a one-assessee-one-PAN-one-return model and cannot accommodate multiple agents or agents representing multiple nonresidents, agents acting as representative assessees of nonresidents are not required to electronically furnish nonresident returns in Form No. 1 for the relevant assessment year.</description>
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      <description>Form No. 1 was notified as the mandatory electronic return format for companies, but because the e-filing software enforces a one-assessee-one-PAN-one-return model and cannot accommodate multiple agents or agents representing multiple nonresidents, agents acting as representative assessees of nonresidents are not required to electronically furnish nonresident returns in Form No. 1 for the relevant assessment year.</description>
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