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    <title>Validity of notice/letter issued by Proper Officer</title>
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    <description>Validity of notices requesting invoices, e-waybills and bank statements turns on whether a DIN is present and whether the information relates to returns; contributors note that a notice with a DIN is treated as valid even without a cited statutory provision, while the scope of an Information Return regime and its notification affects whether specific persons may be required to file such returns, and practical advice favours complying with document requests.</description>
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