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    <title>Amendment of Section 214</title>
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    <description>No interest shall be paid for any period after the date of a provisional assessment under section 141A in respect of any amount refunded; where a regular assessment reduces the amount on which interest was paid under sub-section (1), the interest shall be reduced accordingly and any excess paid shall be deemed to be tax payable by the assessee with the Act&#039;s provisions applying accordingly.</description>
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      <description>No interest shall be paid for any period after the date of a provisional assessment under section 141A in respect of any amount refunded; where a regular assessment reduces the amount on which interest was paid under sub-section (1), the interest shall be reduced accordingly and any excess paid shall be deemed to be tax payable by the assessee with the Act&#039;s provisions applying accordingly.</description>
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