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[Cites 0, Cited by 0] [Section 7(2)] [Section 7] [Entire Act]

Union of India - Subsection

Section 7(2)(c) in The Service Tax Voluntary Compliance Encouragement Rules, 2013

(c)no inquiry, investigation or audit is pending against the declarant as on the 1st day of March 2013 as envisaged in sub-section (2) of section 106 of the Act;