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[Cites 0, Cited by 0] [Section 97(2)] [Section 97] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 97(2)(b) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(b)the person voluntarily discloses to the Commissioner in writing the existence of the tax deficiency before the Commissioner informs the person that an audit of the person's tax obligations is to be carried out,