Order of settlement.

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..... ny other matters relating to the case not covered by the application but referred to in the report of the Commissioner under sub-section (5) of section 275 or sub-section (3) of section 276. (2) The order passed by the Settlement Commission under sub-section (1) shall provide - (a) for the terms of settlement including any demand by way of tax, penalty or interest, the manner in which any sum due .....

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