Interest payable for non-payment of tax

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....5S. Where the person responsible for making payment of the income distributed by the 1[specified company as referred to in clause (h) of section 2 of the Unit Trust of India (Transfer of Undertaking a....

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....on the amount of such tax for the period beginning on the date immediately after the last date on which such tax was payable and ending with the date on which the tax is actually paid. --------------....