TREATMENT OF SEC. CESS1%

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IS THE NEW IMPOSED 1% SEC. E. CESS TO BE  TRAETED SEPERATLY. OR IT CAN BE AVAILABLE FOR UTILISATION AGAINST EXISTING 2% e. CESS.? PLZ SUGGEST IF ANY HAD SEEN  THE PRCTICE ADOPTED BY ANY ASSESSE?
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The One Says:

Yes, available for utilization. There is clear notification in this regard


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