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    <title>Audit observation payment via DRC 03</title>
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    <description>Interest identified in ADT-02 should be paid through Form DRC-03 year wise because the portal requires year selection and year wise payment aids reconciliation for issuance of Form DRC-04. If the system disallows prior years, include year wise details in remarks with a reference letter. Note that interest is payable for late deposit of tax (not merely late filing) and may depend on electronic ledger balances; a departmental interest demand may also require a proper show cause notice.</description>
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      <description>Interest identified in ADT-02 should be paid through Form DRC-03 year wise because the portal requires year selection and year wise payment aids reconciliation for issuance of Form DRC-04. If the system disallows prior years, include year wise details in remarks with a reference letter. Note that interest is payable for late deposit of tax (not merely late filing) and may depend on electronic ledger balances; a departmental interest demand may also require a proper show cause notice.</description>
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