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    <description>A specified person may approach the e-DRC in respect of a dispute arising from any variation in a specified order; the definitions of &quot;specified person&quot; and &quot;specified order&quot; are set out in the FAQs (Q.No. 3 and Q.No. 8) and the facility operates under specifications issued by the tax authority, with procedural connection to Form 34BC.</description>
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