Time for payment of tax

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Full Text of the Document

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....clarant shall file the proof of payment of tax, surcharge and penalty on or before the date notified under sub-section (1), with the Principal Commissioner or the Commissioner, as the case may be, before whom the declaration under section 180 was made. (3) If the declarant fails to pay the tax, surcharge and penalty in respect of the declaration made under section 180 on or before the date spec....