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    <description>Clause 200 requires a declaration under section 199 to be made to the designated authority in prescribed form; tax arrear declarations deem pending appeals withdrawn. For specified tax, the declarant must withdraw appeals and any arbitration/conciliation/mediation proceedings and furnish proof, and must give a prescribed undertaking waiving direct or indirect rights to pursue remedies related to the specified tax. False particulars, breach of conditions, or non compliance with the undertaking renders the declaration void and revives original proceedings; appellate or dispute resolution bodies are barred from deciding issues covered by a Scheme determination and payment.</description>
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