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    <title>Penalty U/s 74</title>
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    <description>Section 74 offers staged penalty concessions only if tax and interest are paid within prescribed windows; payment of tax alone without interest forfeits the reduced penalty benefit and can lead to imposition of the full penalty by adjudication.</description>
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      <description>Section 74 offers staged penalty concessions only if tax and interest are paid within prescribed windows; payment of tax alone without interest forfeits the reduced penalty benefit and can lead to imposition of the full penalty by adjudication.</description>
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