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      <description>For the purposes of section 21(2), the income-tax authority mentioned in section 285BA(1) of the Income-tax Act, 1961, or any other prescribed authority or agency receiving a statement under section 285BA(1), must electronically transmit a copy of that statement to the Initiating Officer or to an authority or agency authorised by the Initiating Officer. The transmission must be made on or before fifteen days from the end of the month in which the statement is received.</description>
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