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    <title>U/S 143 of the Income-Tax Act, 1961 - Request for exchange of information from field offices of time barring assessment cases.</title>
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    <description>Directs field offices to forward EOI requests at risk of time bar to FT&amp;TR sufficiently in advance to permit scrutiny and correction, so properly drafted EOI proformas can be sent to the foreign competent authority; submissions approaching the time bar date must be sent by the specified internal deadline, with later references allowed only in unavoidable circumstances, and CsIT/Officers must be informed to remove deficiencies.</description>
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      <description>Directs field offices to forward EOI requests at risk of time bar to FT&amp;TR sufficiently in advance to permit scrutiny and correction, so properly drafted EOI proformas can be sent to the foreign competent authority; submissions approaching the time bar date must be sent by the specified internal deadline, with later references allowed only in unavoidable circumstances, and CsIT/Officers must be informed to remove deficiencies.</description>
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