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    <title>Effective date for composition levy</title>
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    <description>The rule sets the effective date for the option to pay tax under the composition levy: intimation under sub rule (3) of rule 1 makes the option effective from the beginning of the financial year; intimation under sub rule (1) makes it effective from the appointed day; intimation under sub rule (2) is considered only after registration and becomes effective from the date fixed under the relevant Registration sub rule.</description>
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      <title>Effective date for composition levy</title>
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      <description>The rule sets the effective date for the option to pay tax under the composition levy: intimation under sub rule (3) of rule 1 makes the option effective from the beginning of the financial year; intimation under sub rule (1) makes it effective from the appointed day; intimation under sub rule (2) is considered only after registration and becomes effective from the date fixed under the relevant Registration sub rule.</description>
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