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    <title>Amendment of section 187.</title>
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    <description>The amendment authorises the Central Government, by notification in the Official Gazette, to specify classes of persons who may pay tax, surcharge and penalty due under the Income Declaration Scheme after the notified due date, subject to interest at one per cent per month or part-month from the day after the due date until payment; and to specify classes of persons to whom excess tax, surcharge or penalty paid under the Scheme shall be refundable. The changes have retrospective effect from 1st June, 2016.</description>
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