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Sonali Verma

Communication of proposed adjustment u/s 143(1)(a)(vi)...
Hello,

I wanted to know what happens if we miss to see the "Communication of proposed adjustment" received last year.
I have now checked that my ITR of last year hasn't been processed till date.
Is there any possibility I can address it now.
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Rekkhaa

Communication of proposed adjustment u/s 143(1)(a)(vi)...
Last week I got a mail from CPC stating this as summary "found that it contains arithmetical errors/ incorrect claims/ inconsistencies with respect to Audit Report /Form 26AS and the same is indicated in the table annexed.". I withdrew 1135968 pf amount last year and tds was 113597 and have fd where...
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AYUSH
Edit and select correct category of question.
  • July 14, 2018
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Amlan Dutta
Check the annexed table to check what the variance speaks of ...if TDS deducted on PF , it indicates that the PF is taxable ....was the PF being withdrawn after 5 continous years of service ..if yes, then exempt else totally taxable ...if exempt , which it doesn't appear to be , you will declare it...
  • July 14, 2018
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yogesh K

Communication of proposed adjustment u/s 143(1)(a)(vi)...
Hi, last help here. I am submitting the response to the ITR under section 143(1). i choose partially disagree, submitted the revised return. and the next tabs open asking me to fill salary details there. hope you can see the screenshot here. it will be more clear to you. i dont know what to fill her...
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Amlan Dutta
Basically what it is stating here that the income in 26 as reflects gross salary whereas you have presented chargeable salary ...so ,they want to know the salary income exemptions and deductions that make up for the difference ....check this tutorial https://www.youtube.com/watch?v=Lthwwwupth4
  • June 17, 2018
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Satyendra Singh Yadav

Inconsistency between other source income in filed return and 26 as...
Dear Amlan Dutta Sir

I am Satyendra Singh Yadav, Lecturer in Polytechnic College Nowgong, District Chhatarpur M.P.


Recently I got an intimation u/s 143(1)(a) for the assesment year 2017-18
that "There is inconsistency between Other Source income in return and Form 26AS".

I got this intimation becuas...
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Amlan Dutta
Please see this video for understanding the process part Link - https://www.youtube.com/watch?v=hewBpQ_5eRA Also, please edit the question and attach the correct snapshot (In jpeg, GIF format only )...
Please see this video for understanding the process part                                                     Link - https://www.youtube.com/watch?v=hewBpQ_5eRA                                                   Also, please edit the question and attach the correct snapshot (In jpeg, GIF format only )so that i can make a video for your case like i did for sneh ( here is the tutorial)              ......<br /><br />You shall opt for e proceedings and disagree to the demand <br /><br />Under options presented for selecting the amount , you shall select the option "Deductor has incorrectly reported the income"(Check attached picture)........<br /><br />Please  also proceed to inform your stupid company accountant to immediately revise the tds return for all the quarters and show income from correct head (Salary)and report TDS under correct section 192 only  ....once TDS return is revised by him, the figures shall reflect correctly in 26 as ....                                               <br />     .(You can mail me credentials at amlandutta007@gmail.com in case you want me to record the solution for the benefit of others)
  • June 5, 2018
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Satyendra Singh Yadav
Thank you sir i know how busy you are, and don't know how are you doing this, thanks again for your quick response. Sir I got this intimation u/s 143(1)(a) because my employer wrongly booked my TDS for my salary income u/s 194C & 194J in place of 192. And here are the snapshots of 143(1)(a) intimati...
Thank you sir i know how busy you are, and don't know how are you doing this, thanks again for your quick response. Sir I got this intimation u/s 143(1)(a) because my employer wrongly booked my TDS for my salary income u/s 194C & 194J in place of 192. And here are the snapshots of 143(1)(a) intimation and form 26 AS.Thank you sir i know how busy you are, and don't know how are you doing this, thanks again for your quick response. Sir I got this intimation u/s 143(1)(a) because my employer wrongly booked my TDS for my salary income u/s 194C & 194J in place of 192. And here are the snapshots of 143(1)(a) intimation and form 26 AS.
  • June 5, 2018
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keval vakani

Communication of proposed adjustment u/s 143(1)(a)(vi)...
THANKS A LOT SIR
For such a quick reply
as per your answer i am trying to fill my revised return
but i have some doubts in that
what should i write in the colon which i have highlighted in red???
I have added 23868 in the B3 colon of Income tax details is it right??
in the Tax details section in ...
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Amlan Dutta
You are doing it completely wrongly ...please understand first how to file a revised return , you will show your salary income as well and not just interest income ...it is like filing return again ....also , you shall claim TDS fugures from 26 as ...not in the scope of this message to teach you eve...
  • June 2, 2018
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keval vakani

Communication of proposed adjustment u/s 143(1)(a)(vi)...
Respected Sir,
i filled NIL INCOME-TAX RETURN FOR ASSESSMENT YEAR 2017-18
now i got a notice from income-tax department as below

Addition of income appearing in Form 26AS which has not been included in computing the total income in the
return-143(1)(a)(vi)

Head of Income Form used for Income as p...
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Amlan Dutta
I can see from your tax credit statement I.e Form 26 as , that you had interest income and salary income ....However you have shown only only salary income while filing return of income ....Basically you had FD accrued interest income from UCO bank (Rs 9325 ) & two with Bank of India ( Rs 9785 & ...
I can see from your tax credit statement I.e Form 26 as  , that you had interest income and salary income ....However you have shown only only salary income while filing return of income ....Basically you had FD accrued  interest income from UCO bank (Rs 9325 ) & two with Bank of India ( Rs  9785 & Rs 4757)....all this shall total to 23868 Rs /- ...you haven't considered this in your scope  of taxable income and that is why the department is proposing to add this ...i see that your total income is 2.07 lakhs ...even if you add this ,  the  taxable income will be 2.31 lakhs which is below threshold level and so it shall still remain a nil return ....but , you are now needed to do the following steps ..... Head towards e proceeding in your dashboard...opt for yes and  click on prima facie adjustment hyperlink ...then next click on submit which shall  show the table for proposed adjustment ...since in this case the demand is valid ,  you will click on agree and submit ....you are now required to submit revised return  under section 139(5) .......You can mail me your credentials in case you want me to file this for you ...i will be recording it though for the benefit of all ...you can alternatively watch my tutorial on how to revise return after receiving such adjustment notice!                                 <br />                                                                                                                                                                Youtube video Link - https://www.youtube.com/watch?v=Lthwwwupth4I can see from your tax credit statement I.e Form 26 as  , that you had interest income and salary income ....However you have shown only only salary income while filing return of income ....Basically you had FD accrued  interest income from UCO bank (Rs 9325 ) & two with Bank of India ( Rs  9785 & Rs 4757)....all this shall total to 23868 Rs /- ...you haven't considered this in your scope  of taxable income and that is why the department is proposing to add this ...i see that your total income is 2.07 lakhs ...even if you add this ,  the  taxable income will be 2.31 lakhs which is below threshold level and so it shall still remain a nil return ....but , you are now needed to do the following steps ..... Head towards e proceeding in your dashboard...opt for yes and  click on prima facie adjustment hyperlink ...then next click on submit which shall  show the table for proposed adjustment ...since in this case the demand is valid ,  you will click on agree and submit ....you are now required to submit revised return  under section 139(5) .......You can mail me your credentials in case you want me to file this for you ...i will be recording it though for the benefit of all ...you can alternatively watch my tutorial on how to revise return after receiving such adjustment notice!                                 <br />                                                                                                                                                                Youtube video Link - https://www.youtube.com/watch?v=Lthwwwupth4I can see from your tax credit statement I.e Form 26 as  , that you had interest income and salary income ....However you have shown only only salary income while filing return of income ....Basically you had FD accrued  interest income from UCO bank (Rs 9325 ) & two with Bank of India ( Rs  9785 & Rs 4757)....all this shall total to 23868 Rs /- ...you haven't considered this in your scope  of taxable income and that is why the department is proposing to add this ...i see that your total income is 2.07 lakhs ...even if you add this ,  the  taxable income will be 2.31 lakhs which is below threshold level and so it shall still remain a nil return ....but , you are now needed to do the following steps ..... Head towards e proceeding in your dashboard...opt for yes and  click on prima facie adjustment hyperlink ...then next click on submit which shall  show the table for proposed adjustment ...since in this case the demand is valid ,  you will click on agree and submit ....you are now required to submit revised return  under section 139(5) .......You can mail me your credentials in case you want me to file this for you ...i will be recording it though for the benefit of all ...you can alternatively watch my tutorial on how to revise return after receiving such adjustment notice!                                 <br />                                                                                                                                                                Youtube video Link - https://www.youtube.com/watch?v=Lthwwwupth4
  • May 31, 2018
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SNEH

Difference in salary income in return and 26 as...
Dear Amlan,

Thanks for the reply. Not able to locate the e assessment option. Also, getting different options than the options mentioned in your reply.
Kindly help.
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Amlan Dutta
HOW TO RESPOND TO TAX NOTICE FOR DIFFERENCE IN SALARY INCOME IN FILED RETURN AND APPEARING IN 26 AS | E Proceedings

Project - #makeknowledgefree

You have received a tax notice stating that there is a difference in salary income of that filed in return and that appearing in 26 as

Basically, the 26 as u...
HOW TO RESPOND TO TAX NOTICE FOR DIFFERENCE IN SALARY INCOME IN FILED RETURN AND APPEARING IN 26 AS | E Proceedings<br /><br />Project - #makeknowledgefree <br /><br />You have received a tax notice stating that there is a difference in salary income of that filed in return and that appearing in 26 as<br /><br />Basically, the 26 as under income credited for the assessee  shows the gross salary which is not totally subject to tax on account of permissible  salary exemptions and deductions available<br /><br />This has to be however filled under E-  proceedings !<br />You must opt yes for eproceedings and then  click on submit to open up the notice displaying the difference !<br />In this case since the difference is on account of permissible deductions and exemptions available to salary class , you shall disagree to the demand and proceed <br /><br />This opens up a table where you are  required to explain the difference between gross receipts appearing in 26 as and that offered in tax return (from form 16 )...<br /><br /><br />The table has relevant heads for claiming eligible  exemptions and deductions ...You have  to select the fields that apply in his case to explain the difference!<br /><br />In this case, the gross salary enjoys conveyance exemption u/s 10(14 ) for 19200 Rs ,<br /> medical reimbursement  u/s 17(2) (b) for Rs 10838 ,<br /> Sodexo  food coupons u/s 17(2)(viii) for Rs  26000 and<br /> tax on employment for Rs 2400 Rs as eligible deduction under section 16.<br /><br />How do we use the fields?<br />Clearly, for section 10 exemptions pertaining to salary , we can use the option of receipts not taxable because the gross receipts are not totally taxable on account of section 10 conveyance allowance exemption made available under section 10 (14)<br /><br />So, we use the receipts not taxable option for section 10 exemptions . It can therefore be used to show conveyance exemption of 19200 Rs U/s 10(14)<br /><br />Rest, permissible  salary deductions  can be shown under other head  to explain the portion of gross receipts  pertaining to medical reimbursement , food coupons and eligible deduction of tax on employment which are not taxable<br />(Check attached picture)<br /><br />You can then proceed to submit the proceeding clarification! <br /><br />That's all there is to it!<br /><br />Here is a video solution that explains how to respond to notice to explain difference in salary income appearing in 26 as and that filled in tax return! <br />Youtube Video - https://www.youtube.com/watch?v=hewBpQ_5eRA
  • May 30, 2018
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jayanti darji

Communication of proposed adjustment u/s 143(1)(a)(vi)...
I have received a communication from cpc. In the error description it is mentioned that there is inconsistency between Other
Source income in return and Form 26AS.
Rs.10772 received is interest from L&T bond and 10% tax is already paid. How to reply.
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Amlan Dutta
This is basically communication of proposed adjustment of income under 143(1)(a).


In your case , clearly you have to agree with the variance for the simple reason that the income presented is taxable income (Bonds interest income from LNT under other sources) and was not offered in return

For this , ...
This is basically communication of proposed adjustment of income under 143(1)(a).<br /><br /><br />In your case , clearly you have to agree with the variance for the simple reason that the income presented is taxable income (Bonds interest income from LNT under other sources) and was not offered in return <br /><br />For this , you shall head towards e-assessment ..there you will see a link titled prima facie adjustment under 143(1)a , you will opt for e assessment and click on submit ...<br /><br />Under proceedings, there will be a table with the listed line item ( bond interest)and option for you to agree/not agree<br /><br />You will click on agree and it shall display a message that you file revised return within 15  days<br /><br />Check this video in case you want to revise return incorporating interest income from LNT bonds.<br />Link - https://www.youtube.com/edit?o=U&video_id=Lthwwwupth4This is basically communication of proposed adjustment of income under 143(1)(a).<br /><br /><br />In your case , clearly you have to agree with the variance for the simple reason that the income presented is taxable income (Bonds interest income from LNT under other sources) and was not offered in return <br /><br />For this , you shall head towards e-assessment ..there you will see a link titled prima facie adjustment under 143(1)a , you will opt for e assessment and click on submit ...<br /><br />Under proceedings, there will be a table with the listed line item ( bond interest)and option for you to agree/not agree<br /><br />You will click on agree and it shall display a message that you file revised return within 15  days<br /><br />Check this video in case you want to revise return incorporating interest income from LNT bonds.<br />Link - https://www.youtube.com/edit?o=U&video_id=Lthwwwupth4This is basically communication of proposed adjustment of income under 143(1)(a).<br /><br /><br />In your case , clearly you have to agree with the variance for the simple reason that the income presented is taxable income (Bonds interest income from LNT under other sources) and was not offered in return <br /><br />For this , you shall head towards e-assessment ..there you will see a link titled prima facie adjustment under 143(1)a , you will opt for e assessment and click on submit ...<br /><br />Under proceedings, there will be a table with the listed line item ( bond interest)and option for you to agree/not agree<br /><br />You will click on agree and it shall display a message that you file revised return within 15  days<br /><br />Check this video in case you want to revise return incorporating interest income from LNT bonds.<br />Link - https://www.youtube.com/edit?o=U&video_id=Lthwwwupth4This is basically communication of proposed adjustment of income under 143(1)(a).<br /><br /><br />In your case , clearly you have to agree with the variance for the simple reason that the income presented is taxable income (Bonds interest income from LNT under other sources) and was not offered in return <br /><br />For this , you shall head towards e-assessment ..there you will see a link titled prima facie adjustment under 143(1)a , you will opt for e assessment and click on submit ...<br /><br />Under proceedings, there will be a table with the listed line item ( bond interest)and option for you to agree/not agree<br /><br />You will click on agree and it shall display a message that you file revised return within 15  days<br /><br />Check this video in case you want to revise return incorporating interest income from LNT bonds.<br />Link - https://www.youtube.com/edit?o=U&video_id=Lthwwwupth4
  • May 21, 2018
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SNEH

Communication of proposed adjustment u/s 143(1)(a)(vi)...
Hello, I have received IT notice, "Income as per Form 26AS which has not been included in computing the total income in the return-143(1)(a)(vi)", There is a difference of Rs.58438 which is due to standard deductions - Medical Bills, Conveyance, Food Coupon, Professional tax. While filing the IT re...
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Amlan Dutta
This is basically communication of proposed adjustment of income under 143(1)(a)
In your case , clearly you have to disagree with the variance for the simple reason that the income presented is chargeable income from form 16 whereas 26as contains gross salary income whole of which is not subject to ...
This is basically communication of proposed adjustment of income under 143(1)(a) <br />In your case , clearly you have to disagree with the variance for the simple reason that the income presented is chargeable income from form 16 whereas 26as contains gross salary income whole of which is not subject to tax on account of exemptions and deductions available under salary head (applicable to your case )<br /><br />For this , you shall head towards e-assessment ..there you will see a link titled prima facie adjustment under 143(1)a , you will opt for e assessment and click on submit ...it will open up a table showing variance and option for you to agree /not agree <br /><br />You shall proceed to disagree ...as you click on disagree , a bottom table for justifying shall open up with the following fields (see attached pic)<br /><br /><br />For TAN - Employer TAN (since this is w.r.t salary receipts)<br /><br />Amount paid /credited by deductor - As appearing in form 16 ( Gross) / alternatively take from 26 as <br /><br />Nature of receipt as per deductor - Salary <br /><br />Income /gross receipt as per return - Put in chargeable income that you put in return <br /><br />Head of income/schedule under which reported in return - 17 i.e salary section is actually section 17 of the act <br /><br />Reason - From dropdown select the option <br />"Income is not chargeable to tax/ exempt"<br /><br />Justification - Standard deduction available under section 16 and exemptions available under section 10<br />(You can give detailed breakup here accounting the difference of 58438 Rs i.e x1+x 2+x3 = 58438 .x1,x2,x3 being such and such deductions etc)<br /><br />For attachment, you can attach your form 16 which clearly mentions the standard deductions and show the chargeable income to be the filled figure for salary in your return of income<br /><br /><br />In future, show this exemptions and deductions in return itself .....<br /><br />if you are willing, i would want to record video solution for this case (since this is effecting many people) if i have further details of your case ....you can mail me your credentials and all details at amlandutta007@gmail.com.......This is basically communication of proposed adjustment of income under 143(1)(a) <br />In your case , clearly you have to disagree with the variance for the simple reason that the income presented is chargeable income from form 16 whereas 26as contains gross salary income whole of which is not subject to tax on account of exemptions and deductions available under salary head (applicable to your case )<br /><br />For this , you shall head towards e-assessment ..there you will see a link titled prima facie adjustment under 143(1)a , you will opt for e assessment and click on submit ...it will open up a table showing variance and option for you to agree /not agree <br /><br />You shall proceed to disagree ...as you click on disagree , a bottom table for justifying shall open up with the following fields (see attached pic)<br /><br /><br />For TAN - Employer TAN (since this is w.r.t salary receipts)<br /><br />Amount paid /credited by deductor - As appearing in form 16 ( Gross) / alternatively take from 26 as <br /><br />Nature of receipt as per deductor - Salary <br /><br />Income /gross receipt as per return - Put in chargeable income that you put in return <br /><br />Head of income/schedule under which reported in return - 17 i.e salary section is actually section 17 of the act <br /><br />Reason - From dropdown select the option <br />"Income is not chargeable to tax/ exempt"<br /><br />Justification - Standard deduction available under section 16 and exemptions available under section 10<br />(You can give detailed breakup here accounting the difference of 58438 Rs i.e x1+x 2+x3 = 58438 .x1,x2,x3 being such and such deductions etc)<br /><br />For attachment, you can attach your form 16 which clearly mentions the standard deductions and show the chargeable income to be the filled figure for salary in your return of income<br /><br /><br />In future, show this exemptions and deductions in return itself .....<br /><br />if you are willing, i would want to record video solution for this case (since this is effecting many people) if i have further details of your case ....you can mail me your credentials and all details at amlandutta007@gmail.com.......This is basically communication of proposed adjustment of income under 143(1)(a) <br />In your case , clearly you have to disagree with the variance for the simple reason that the income presented is chargeable income from form 16 whereas 26as contains gross salary income whole of which is not subject to tax on account of exemptions and deductions available under salary head (applicable to your case )<br /><br />For this , you shall head towards e-assessment ..there you will see a link titled prima facie adjustment under 143(1)a , you will opt for e assessment and click on submit ...it will open up a table showing variance and option for you to agree /not agree <br /><br />You shall proceed to disagree ...as you click on disagree , a bottom table for justifying shall open up with the following fields (see attached pic)<br /><br /><br />For TAN - Employer TAN (since this is w.r.t salary receipts)<br /><br />Amount paid /credited by deductor - As appearing in form 16 ( Gross) / alternatively take from 26 as <br /><br />Nature of receipt as per deductor - Salary <br /><br />Income /gross receipt as per return - Put in chargeable income that you put in return <br /><br />Head of income/schedule under which reported in return - 17 i.e salary section is actually section 17 of the act <br /><br />Reason - From dropdown select the option <br />"Income is not chargeable to tax/ exempt"<br /><br />Justification - Standard deduction available under section 16 and exemptions available under section 10<br />(You can give detailed breakup here accounting the difference of 58438 Rs i.e x1+x 2+x3 = 58438 .x1,x2,x3 being such and such deductions etc)<br /><br />For attachment, you can attach your form 16 which clearly mentions the standard deductions and show the chargeable income to be the filled figure for salary in your return of income<br /><br /><br />In future, show this exemptions and deductions in return itself .....<br /><br />if you are willing, i would want to record video solution for this case (since this is effecting many people) if i have further details of your case ....you can mail me your credentials and all details at amlandutta007@gmail.com.......This is basically communication of proposed adjustment of income under 143(1)(a) <br />In your case , clearly you have to disagree with the variance for the simple reason that the income presented is chargeable income from form 16 whereas 26as contains gross salary income whole of which is not subject to tax on account of exemptions and deductions available under salary head (applicable to your case )<br /><br />For this , you shall head towards e-assessment ..there you will see a link titled prima facie adjustment under 143(1)a , you will opt for e assessment and click on submit ...it will open up a table showing variance and option for you to agree /not agree <br /><br />You shall proceed to disagree ...as you click on disagree , a bottom table for justifying shall open up with the following fields (see attached pic)<br /><br /><br />For TAN - Employer TAN (since this is w.r.t salary receipts)<br /><br />Amount paid /credited by deductor - As appearing in form 16 ( Gross) / alternatively take from 26 as <br /><br />Nature of receipt as per deductor - Salary <br /><br />Income /gross receipt as per return - Put in chargeable income that you put in return <br /><br />Head of income/schedule under which reported in return - 17 i.e salary section is actually section 17 of the act <br /><br />Reason - From dropdown select the option <br />"Income is not chargeable to tax/ exempt"<br /><br />Justification - Standard deduction available under section 16 and exemptions available under section 10<br />(You can give detailed breakup here accounting the difference of 58438 Rs i.e x1+x 2+x3 = 58438 .x1,x2,x3 being such and such deductions etc)<br /><br />For attachment, you can attach your form 16 which clearly mentions the standard deductions and show the chargeable income to be the filled figure for salary in your return of income<br /><br /><br />In future, show this exemptions and deductions in return itself .....<br /><br />if you are willing, i would want to record video solution for this case (since this is effecting many people) if i have further details of your case ....you can mail me your credentials and all details at amlandutta007@gmail.com.......
  • May 21, 2018
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Avadhut Nigudkar

Communication of proposed adjustment u/s 143(1)(a)(vi)...
Dear Amlan,

I've received a notification email under section 143(1) a

I had filled ITR-4 for presumptive income for the business. According to it, my income is below 2.5 lakhs and so I am not supposed to pay any income tax.

But, as per the notice, it is saying the Tax refund that I am asking which i...
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Amlan Dutta
Your adjustment intimation depicts that you have not shown any business income and also not shown any income from other sources ( interest income) whereas your 26 as clearly shows it .....check your tax credit statement and your return filed and accordingly decide
  • May 7, 2018
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