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    <title>Seeks to notify special procedure for making payment of 35% as tax liability in first two month</title>
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    <description>Notification enables notified registered persons who opt for quarterly returns to make provisional deposits in the electronic cash ledger in the first and/or second month of a quarter equal to a specified proportion of the tax liability shown in the preceding quarter&#039;s return (or the last month of the immediately preceding quarter for monthly filers), subject to exclusions where ledger balances suffice or liability is nil, and subject to prior filing of the return for a complete tax period. Effective date: 1 January 2021.</description>
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      <description>Notification enables notified registered persons who opt for quarterly returns to make provisional deposits in the electronic cash ledger in the first and/or second month of a quarter equal to a specified proportion of the tax liability shown in the preceding quarter&#039;s return (or the last month of the immediately preceding quarter for monthly filers), subject to exclusions where ledger balances suffice or liability is nil, and subject to prior filing of the return for a complete tax period. Effective date: 1 January 2021.</description>
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