8D. Formation of Large Taxpayers Unit-

8D.   Formation of Large Taxpayers Unit- The Board may, for the purpose of collection of value  added tax and supplementary duty and excise duty from the taxpayers of any specified limit or class and supervision thereof, constitute, by notification in the official Gazette, in the whole of the country or in any specified area, required number of Large Taxpayers Units or LTU consisting of such class of taxpayers.

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