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    <title>Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62</title>
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    <description>Registered persons who failed to furnish a valid return within thirty days of service of an assessment order issued on or before the specified cutoff shall be deemed to have had those assessment orders withdrawn if they furnish the outstanding return by the notified deadline and pay the interest due for late payment and the late fee; this applies irrespective of whether an appeal against the assessment order was filed or decided.</description>
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      <title>Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62</title>
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      <description>Registered persons who failed to furnish a valid return within thirty days of service of an assessment order issued on or before the specified cutoff shall be deemed to have had those assessment orders withdrawn if they furnish the outstanding return by the notified deadline and pay the interest due for late payment and the late fee; this applies irrespective of whether an appeal against the assessment order was filed or decided.</description>
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