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    <description>Declarations under section 125 must be filed electronically by the declarant in Form SVLDRS-1 by the prescribed deadline, with a separate declaration required for each discrete matter. A &quot;case&quot; for this purpose includes show cause notices or related appeals pending as of the cutoff, amounts in arrears, enquiries/investigations/audits with amounts quantified by the cutoff, and voluntary disclosures.</description>
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