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59A. Amnesty Scheme
Notwithstanding anything to the contrary contained in this act and rules made thereunder,the Government may,by notification in the Official Gazette,notify amnesty scheme for recovering old arrears of taxes which are outsatnding and are difficult to recover inspite of various efforts,for the period prior to 1st April 2014,subject to such conditions and restrictions,as may be specified in the scheme.
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