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    <description>Settlement Commission orders may require the assessee to furnish securities to secure payment, as part of the manner of payment to make the settlement effective. After the Commission&#039;s determination of income/wealth and tax, the I.T.O./W.T.O. must issue a formal notice of demand; non-payment permits treating the assessee as in default and initiating recovery proceedings. If multiple assessment years are included in an application and the Commissioner objects only to some, the Commission can proceed for the others. The Commissioner may disclose computation information from Settlement Commission orders in the public interest.</description>
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