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SPECIAL PROCEDURE FOR FILING OF NIL RETURNS (Part 2)

1. Application : --The provisions of this Chapter shall apply to every registered person who files a nil return for any tax period. 2. Definitions : --(1) In this Chapter, unless there is anything repugnant in the subject or context, (a) Act means the Sales Tax Act, 1990; (b) Computer Section means Computer Section of the Collectorate; (c...


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