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    <title>Seeks to allow furnishing returns for the assessees who have been assessed under sub-section (1) of section 62 of the Act or filed appeals against such assessment orders.</title>
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    <description>Registered persons assessed under subsection (1) of section 62 who failed to furnish a valid return within thirty days from service of an assessment order issued on or before the cutoff may have the assessment order deemed to have been withdrawn if they furnish the return by the notified final date and accompany it with payment of the interest due for late payment and the late fee payable.</description>
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