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    <description>The Bill delegates rulemaking authority to prescribe forms, manner, time limits and conditions for recognition of electronic payment modes, authentication and verification of identity, and treatment of electronically received consideration for tax computation, deductions and exemptions under direct and indirect tax laws; it also empowers rules for return and statement filing, electronic cash ledger transfers and refunds, appellate procedures, and enhanced due diligence and monitoring obligations for specified transactions.</description>
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