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    <description>The Scheme prescribes fixed percentages to determine amounts payable on declared tax arrears (made between 1 September and 31 December 1998): differentiated rates for income-tax (varying by taxpayer type and elevated for search-and-seizure assessments), specific low flat rates for wealth-tax, gift-tax, expenditure-tax and interest-tax primary tax components, fifty percent where only interest or penalty is involved, and fifty percent treatment for duties/cesses or for fines/penalties/interest in indirect tax cases.</description>
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