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    <title>Non-initiation of penalty and prosecution proceedings in certain cases of defaulters under Chapter XVII-B</title>
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    <description>Employers who failed to correctly deduct tax at source on salaries, including perquisites and allowances, may avoid initiation of penalty or prosecution if they pay the proper tax together with interest by the prescribed extended deadline; the relief also covers prior guidance on salaries and perquisites paid abroad, while coercive recovery of unpaid tax remains permissible, and applies to assessment years beginning 1989-90 through 1994-95.</description>
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      <description>Employers who failed to correctly deduct tax at source on salaries, including perquisites and allowances, may avoid initiation of penalty or prosecution if they pay the proper tax together with interest by the prescribed extended deadline; the relief also covers prior guidance on salaries and perquisites paid abroad, while coercive recovery of unpaid tax remains permissible, and applies to assessment years beginning 1989-90 through 1994-95.</description>
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