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    <description>Eligibility for the Indirect Tax Dispute Resolution Scheme, 2016 depends on the case being recorded as pending with the Office of the Commissioner (Appeals) as on 1.3.2016; matters not so recorded are ineligible. Independently, a dispute can be closed by payment of disputed tax with interest and the prescribed penalty, and failure to file an appeal or deposit amounts before the relevant cutoff will forfeit the opportunity for reduced penalty under the proposed scheme.</description>
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