https://www.taxtmi.com/acts?id=40549 Clause 80 amends the Income-tax Act by omitting the word "second" from clause (b)(ii) of section 276B, thereby aligning the penalty provision addressing failure to pay tax to the credit of the Central Government with the current proviso structure of the withholding provision (noting that the first proviso to section 194B was earlier omitted) and taking effect from 1st April, 2022. en-us Tue, 01 Feb 2022 16:05:53 +0530 Tue, 01 Feb 2022 16:05:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40549 Clause 80 amends the Income-tax Act by omitting the word "second" from clause (b)(ii) of section 276B, thereby aligning the penalty provision addressing failure to pay tax to the credit of the Central Government with the current proviso structure of the withholding provision (noting that the first proviso to section 194B was earlier omitted) and taking effect from 1st April, 2022. Act-Rules Bills Tue, 01 Feb 2022 16:05:53 +0530 https://www.taxtmi.com/acts?id=40549