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    <title>Assessee can file a settlement application before the Settlement Commission.</title>
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    <description>An assessee may file a Settlement application at any stage of assessment or wealth-tax proceedings; a single application may cover multiple assessment years and wealth-tax proceedings and requires only the single prescribed fee for a combined petition. Payment must be made using the regular assessment challan to ensure correct accounting classification; applicants should attach the challan copy to the petition and retain an attested copy. Refunds of excess fees are to be issued by the ITO on the Settlement Commission&#039;s certificate and classified as Direct Refunds.</description>
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