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    <title>Provide relief by lowering of interest rate for the month of March and April, 2021</title>
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    <description>Amendment inserts turnover-based entries into the principal notification, prescribing a staged interest regime for delayed tax payment for specified months: reduced initial interest for a short grace period from the due date and higher interest thereafter for larger-turnover taxpayers, and an initial nil period followed by graded interest for smaller-turnover and specified return-filing categories. The notification is effective retrospectively from 18 April 2021 and applies to monthly and quarterly filers as classified.</description>
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      <description>Amendment inserts turnover-based entries into the principal notification, prescribing a staged interest regime for delayed tax payment for specified months: reduced initial interest for a short grace period from the due date and higher interest thereafter for larger-turnover taxpayers, and an initial nil period followed by graded interest for smaller-turnover and specified return-filing categories. The notification is effective retrospectively from 18 April 2021 and applies to monthly and quarterly filers as classified.</description>
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