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    <description>The Order inserts an Explanation in section 44 declaring that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st March, 2019, to address delays in the electronic filing system; the Order is issued under section 172 and is deemed effective from 11th December, 2018.</description>
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