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    <title>Amendment of section 107.</title>
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    <description>Amendment reduces the maximum central-tax pre-deposit threshold for filing an appeal before the Appellate Authority under section 107(6), thereby changing the monetary gatekeeping condition for appellate access, and inserts a consequential reference in section 107(11) to incorporate a proposed new provision within the proviso framework.</description>
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      <description>Amendment reduces the maximum central-tax pre-deposit threshold for filing an appeal before the Appellate Authority under section 107(6), thereby changing the monetary gatekeeping condition for appellate access, and inserts a consequential reference in section 107(11) to incorporate a proposed new provision within the proviso framework.</description>
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