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    <title>Insertion of new section 14B</title>
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    <description>Section 14B requires the assessee to pay tax determined from specified returns or notices, together with any interest for delay, before furnishing the return and to furnish proof of payment. Payments falling short are applied first to interest and then to tax. Amounts so paid are treated as payments towards the regular assessment under section 15. Non-payment of any part of such tax or interest renders the person an assessee in default and subjects them to all applicable provisions of the Act.</description>
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      <description>Section 14B requires the assessee to pay tax determined from specified returns or notices, together with any interest for delay, before furnishing the return and to furnish proof of payment. Payments falling short are applied first to interest and then to tax. Amounts so paid are treated as payments towards the regular assessment under section 15. Non-payment of any part of such tax or interest renders the person an assessee in default and subjects them to all applicable provisions of the Act.</description>
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