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    <title>REGARDING INTIMATION U/S 61</title>
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    <description>Respond to the latest intimation under Section 61 and expressly reference the earlier identical intimation; a single substantive reply addressing the issue and noting the prior communication demonstrates compliance. Delay or failure to reply can attract penalties and may lead to allegations of fraud or suppression, so include a genuine explanation for any earlier non-response to mitigate enforcement risk.</description>
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      <description>Respond to the latest intimation under Section 61 and expressly reference the earlier identical intimation; a single substantive reply addressing the issue and noting the prior communication demonstrates compliance. Delay or failure to reply can attract penalties and may lead to allegations of fraud or suppression, so include a genuine explanation for any earlier non-response to mitigate enforcement risk.</description>
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