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Rule - 1

Short title and commencement

Rule - 2

Definition

Rule - 3

Scope of the Scheme

Rule - 6

Invalid or defective return

Rule - 7

Centralised Processing Centres

Rule - 8

Processing of Returns

Rule - 10

Adjustment against outstanding tax demand

Rule - 11

Appellate Proceedings

Rule - 12

No personal appearance in the Centre

Rule - 13

Service of notice or communication

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