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    <description>The amendment inserts or verified through an electronic process into rule 31A(3A) to allow electronic verification in addition to digital signatures, and adds notes to Form No. 26B for refunds linked to deductions reported via Form No. 26QB permitting PAN in place of TAN, leaving the &#039;period&#039; field blank, and requiring the Form No. 26QB acknowledgement number in the receipt number column.</description>
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