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    <title>Amendment of section 234C</title>
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    <description>Amendment prescribes staged instalment thresholds for companies and other assessees liable for advance tax; failure to meet each threshold at specified instalment dates results in simple interest charged on the shortfall for the interim period, with simple interest on any remaining shortfall at the final instalment, and a proviso limiting interest on earlier instalments where a lower prescribed minimum has been paid.</description>
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