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    <title>Failure to pay tax to credit of Central Government under Chapter XIX-B.</title>
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    <description>A person who fails to pay tax deducted at source or otherwise required to be paid to the credit of the Central Government as mandated shall incur criminal liability, punishable by rigorous imprisonment for not less than three months and up to seven years and liable to a fine; this penal provision does not apply if the deducted tax has been credited to the Central Government on or before the time prescribed for filing the related statement.</description>
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      <description>A person who fails to pay tax deducted at source or otherwise required to be paid to the credit of the Central Government as mandated shall incur criminal liability, punishable by rigorous imprisonment for not less than three months and up to seven years and liable to a fine; this penal provision does not apply if the deducted tax has been credited to the Central Government on or before the time prescribed for filing the related statement.</description>
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