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    <description>Guidelines prescribe procedures for engaging Senior and Junior Standing Counsels to represent the Income-tax Department, setting eligibility criteria, selection by CCIT-led screening, three-year initial engagements, quarterly and annual performance reviews for renewal, duties including drafting, filing and prompt certified-copy processes, departmental assistance obligations, constraints on private practice, and a detailed Annexure II fee, retainer and payment regime with billing formats and deductions for delayed certified copies.</description>
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