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Submission of documents with Commissioner

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..... tted") to the Commissioner under the Act or these Rules shall be submitted by: (a) delivering the document to the Commissioner at his office; (b) delivering the document to the Commissioner at any other place notified by him; or 1[(c) "such other means as the Commissioner may notify, including electronic transmission of data, on the departmental website, from the date and manner notifie .....

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