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Rule 89 Explain
Liabilities Of 1% Tax Payment Paid In Cash. How ?
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Summary: The "1% cash payment" concern is a compliance requirement under Rule 86B, which restricts the use of ITC for tax payment. Rule 89 is a separate provision focused on the process of claiming refunds for accumulated credits or overpaid taxes. If you are struggling to meet the 1% cash payment requirement, review the exceptions listed above to see if you qualify for an exemption.
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