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    <title>Amendment of section 187.</title>
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    <description>The amendment to section 187(1) empowers the Central Government to notify classes of persons who may pay unpaid tax, surcharge and penalty on or before a notified date, subject to interest for the delay computed for each month or part of a month from the day after the due date until payment; the proviso is deemed effective from 1 June 2016.</description>
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      <description>The amendment to section 187(1) empowers the Central Government to notify classes of persons who may pay unpaid tax, surcharge and penalty on or before a notified date, subject to interest for the delay computed for each month or part of a month from the day after the due date until payment; the proviso is deemed effective from 1 June 2016.</description>
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