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    <description>Instruction mandates that applications for Income-tax Verification/Clearance Certificates be filed in miscellaneous files with order-sheet entries, and that at the next regular assessment the Income-tax Officer must verify utilisation of the certificates and declaration of income from licences or contracts; non-existing assessees must have files started and names entered in the Trial Register for follow-up.</description>
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      <description>Instruction mandates that applications for Income-tax Verification/Clearance Certificates be filed in miscellaneous files with order-sheet entries, and that at the next regular assessment the Income-tax Officer must verify utilisation of the certificates and declaration of income from licences or contracts; non-existing assessees must have files started and names entered in the Trial Register for follow-up.</description>
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