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    <title>Amendment of section 50.</title>
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    <description>Amendment confines interest under section 50 to the portion of tax paid by debiting the electronic cash ledger for supplies declared in returns filed after the due date, but excludes this limitation where tax is paid after commencement of adjudicatory or assessment proceedings in respect of that period.</description>
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      <description>Amendment confines interest under section 50 to the portion of tax paid by debiting the electronic cash ledger for supplies declared in returns filed after the due date, but excludes this limitation where tax is paid after commencement of adjudicatory or assessment proceedings in respect of that period.</description>
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