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    <description>Specified procedural provisions of the Income-tax law, including the rules governing special liability and certain administrative sections, shall, so far as may be, apply to proceedings under the Pradhan Mantri Garib Kalyan scheme in the same manner as they apply to proceedings under the Income-tax Act.</description>
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      <description>Specified procedural provisions of the Income-tax law, including the rules governing special liability and certain administrative sections, shall, so far as may be, apply to proceedings under the Pradhan Mantri Garib Kalyan scheme in the same manner as they apply to proceedings under the Income-tax Act.</description>
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