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    <title>Amendment of section 276BB.</title>
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    <description>The amendment provides that the penalty provision for failure to pay tax collected at source shall not apply if the tax collected 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 the proviso to the statement-filing provision governing collection at source.</description>
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      <description>The amendment provides that the penalty provision for failure to pay tax collected at source shall not apply if the tax collected 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 the proviso to the statement-filing provision governing collection at source.</description>
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