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    <title>Central Board of Direct Taxes Issues Detailed Guidelines for Laying Down Standard Operating Procedure for Verification/Correction of Arrear Tax Demand</title>
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    <description>A Standard Operating Procedure directs assessing officers to verify and correct arrear tax demands on receipt of rectification requests supported by documentary evidence of tax/demand paid; taxpayers must submit rectification to the jurisdictional assessing officer where applicable or use the e-filing online rectification process for CPC-processed cases, and special provisions apply for small individual and HUF demands to address extraordinary situations.</description>
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