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    <title>Claim of Undue Tax Exemption by Private Companies</title>
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    <description>Action against undue tax exemption claims by private persons and companies proceeds under direct tax laws through searches, surveys, enquiries, assessments, levy of taxes and penalties, and prosecution where applicable. Separate central records of private companies or undue exemption claims are not maintained, and disclosure of information about specific taxpayers is prohibited except where a statutory exception permits disclosure.</description>
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