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    <description>Waiver of interest and penalty applies where the full tax specified in certain notices, statements or orders for the period 1 July 2017 to 31 March 2020 is paid within the notified time, after which the related proceedings are deemed concluded; appeals are barred and no refund is available for interest or penalty already paid. The scheme excludes amounts payable due to erroneous refunds and requires withdrawal of pending appeals or writs before the notified date. Closure under the scheme remains subject to payment of any additional tax ordered by appellate or revisional authorities within a limited period.</description>
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