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    <title>Order under section 119(2)(b) of the Income Tax Act, 1961 for filing applications for settlement before the Interim Board for Settlement.</title>
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    <description>Administrative relief permits certain settlement applications filed after the statutory cut-off to be admitted by the Commissioner who was Secretary to the Settlement Commission and treated as pending applications before the Interim Board, provided the assessee was eligible on the cut-off date and relevant assessment proceedings are pending.</description>
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      <description>Administrative relief permits certain settlement applications filed after the statutory cut-off to be admitted by the Commissioner who was Secretary to the Settlement Commission and treated as pending applications before the Interim Board, provided the assessee was eligible on the cut-off date and relevant assessment proceedings are pending.</description>
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