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    <title>Amendment of Section 78 of Finance Act, 1994</title>
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    <description>The amendment provides that if the penalty under section 78 is payable, the provisions of section 76 shall not apply, thereby excluding section 76 whenever the section 78 penalty regime is invoked.</description>
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      <description>The amendment provides that if the penalty under section 78 is payable, the provisions of section 76 shall not apply, thereby excluding section 76 whenever the section 78 penalty regime is invoked.</description>
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