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[Cites 0, Cited by 0] [Section 12(1)] [Section 12] [Entire Act]

State of Kerala - Subsection

Section 12(1)(d) in THE KERALA FINANCE ACT, 2020

(d)the assessee shall withdraw all the cases pending before any appellate or revisional authority, tribunal or courts for opting for settling the arrears under this section and shall file a declaration to this effect along with the option mentioned under clause (a) of sub-section (1);