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    <title>Matter of 2A &amp; 2B mismatch, raising mismatch amount from Rs. 5000 to Rs. 10000</title>
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    <description>SOHAs may consider waiving penalties for 2A/2B mismatches if the dealer voluntarily deposits the due tax with up-to-date interest and submits proof of such payment before the date of hearing; the departmental circular raises the pecuniary threshold for application of this discretion to promote voluntary compliance and reduce pending objections.</description>
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      <description>SOHAs may consider waiving penalties for 2A/2B mismatches if the dealer voluntarily deposits the due tax with up-to-date interest and submits proof of such payment before the date of hearing; the departmental circular raises the pecuniary threshold for application of this discretion to promote voluntary compliance and reduce pending objections.</description>
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