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689/CBDT.
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....r. Balance:- Effective arrears of tax as on 31st march. 2. After careful consideration, the Government has decided to agree to give the position of arrears to the C&AG according to the above formula with effect from financial year 1974-75. While giving these figures to the Accountants General, a note should be given explaining why a large amount out of the effective arrears arrived at as above,....