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    <title>Declaration respect of the undisclosed income</title>
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    <description>Persons who made a declaration under sub-section (1) of section 183 but did not pay tax, surcharge and penalty under sections 184 and 185 by the notified due date may pay those amounts on or before the 31st day of January, 2020, with interest at one per cent per month or part-month from the day after the notified due date until payment; the notification is retrospective to 1 June 2016.</description>
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