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    <description>Respond to the fresh scrutiny notice by stating that the demand was earlier accepted and paid and by attaching the prior ASMT 11 reply and payment challan; request issuance or recognition of Form ASMT 12 so the earlier scrutiny is recorded as processed. If a show cause notice under the assessment provisions is issued, file a substantive reply enclosing proof of prior payment, ensure interest has been paid under the statutory payment provisions, attend the personal hearing, and contest penalty where tax and interest were previously discharged.</description>
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