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..... 008) - Act-Rules - Definitions. 92. In this Scheme, unless the context otherwise requires,— (a) "Chapter" means Chapter V of the Finance Act, 1994; (b) "designated authority" means an of .....

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..... ter but not paid as on the 1st day of March, 2008, in respect of which,— (i) an order has been passed under the Chapter; or (ii) a demand notice or a show cause notice has been issued on or be .....

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