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    <title>SIMPLIFICATION AND PLANNED ISSUE OF NOTIFICATIONS - WHY SO MANY- WHY CANNOT BE MADE PERIODIC AND CONSOLIDATED</title>
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    <description>Concern over the frequent and fragmented issuance of Income-tax notifications is expressed, with emphasis that notifications should be planned, systematic and consolidated where they relate to the same or similar subject. Multiple notifications, corrigenda, amendment rules, exemptions, approvals and procedural directions are noted as having been issued within short intervals, often on overlapping topics. A valid notification is said to require delegated power, proper authority, signature, date, Gazette publication and, where applicable, placement before the legislature, together with a stated object or purpose.</description>
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      <description>Concern over the frequent and fragmented issuance of Income-tax notifications is expressed, with emphasis that notifications should be planned, systematic and consolidated where they relate to the same or similar subject. Multiple notifications, corrigenda, amendment rules, exemptions, approvals and procedural directions are noted as having been issued within short intervals, often on overlapping topics. A valid notification is said to require delegated power, proper authority, signature, date, Gazette publication and, where applicable, placement before the legislature, together with a stated object or purpose.</description>
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