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    <description>Section 128A permits taxpayers to obtain waiver of interest and penalties by paying the full tax demanded for specified periods arising from certain notices, statements or orders, provided the payment is made by the notified date and prescribed conditions are met; partial payments do not qualify, previously paid interest or penalty is non refundable, specified exclusions apply, and procedural requirements include withdrawal of pending appeals and use of the electronic cash ledger where mandated.</description>
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