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    <description>The prescribed income-tax authority may issue a notice requiring a person to furnish verified information or documents for verification of information in its possession relevant to any inquiry or proceeding under the Act. Information or documents received in response may be processed and utilised in accordance with a Board-notified scheme for centralised issuance and processing, with the outcome made available to the Assessing Officer; that scheme may cease when a related notified scheme comes into effect.</description>
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