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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Finance Act 2022: New proviso in Section 206C mandates interest payment for defaults under sub-section (6A).</h1> In the Finance Act, 2022, an amendment to section 206C of the Income-tax Act introduces an additional proviso in sub-section (7). This new proviso specifies that if the Assessing Officer issues an order for a default under sub-section (6A), the person responsible for the default is required to pay interest as dictated by the order.
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