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    <description>Creates a new minor head &quot;Collection under Interest Tax Act, 1974&quot; under major head &quot;028 other taxes on Income and Expenditure&quot; and mandates separate sub heads for advance collections, ordinary collections, miscellaneous collections (penalties, interest etc.) and deduct refunds, each differentiated for banks that are companies and banks that are non companies; correction slips to the Major and Minor heads of Account (Third Edition) will be issued to implement the change.</description>
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