本条第一款规定的预缴税款的具体操作办法，由国务院财政、税务主管部门制定。
（八）当场收缴罚款不出具专用票据或者不如实填写罚款数额的；
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India’s Ministry of Electronics and IT, as well as telecom providers including ACT Fibernet, Bharti Airtel, and Reliance Jio, did not respond to requests for comment. Copplestone and Wilson also did not respond.