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    <title>Amendment of section 276B.</title>
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    <description>A proviso to section 276B provides that its penal provisions will not apply if the tax deducted at source has been paid to the credit of the Central Government at any time on or before the time prescribed for filing the statement under sub section (3) of section 200, thereby exempting timely credited payments from criminal liability; effective 1 October 2024.</description>
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      <description>A proviso to section 276B provides that its penal provisions will not apply if the tax deducted at source has been paid to the credit of the Central Government at any time on or before the time prescribed for filing the statement under sub section (3) of section 200, thereby exempting timely credited payments from criminal liability; effective 1 October 2024.</description>
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