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of <h1>No Interest or Penalty on Late First Instalment of Advance Fringe Benefit Tax Until August 15, 2005.</h1> The Central Board of Direct Taxes has decided not to charge interest on the delayed payment of the first instalment of advance fringe benefit tax up to August 15, 2005, acknowledging that taxpayers are unfamiliar with this new levy and its procedures. Additionally, no penalty will be imposed for the delayed payment of this tax. This decision should be communicated to all relevant officers in the respective regions.
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