Amendment of section 220.

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....ollowing sub-section shall be inserted with effect from the 1st day of June, 2015, namely:- "(2C) Notwithstanding anything contained in sub-section (2), where interest is charged under sub-section (7....

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....ection (2C) in the aforesaid section so as to provide that notwithstanding anything contained in subsection (2) of section 220, where interest is charged under subsection (7) of section 206C on the am....