Amendment of section 201

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.... proviso, the following proviso shall be inserted, namely:-- "Provided further that where an order is made by the Assessing Officer for the default under sub-section (1), the interest shall be paid ....

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....liable to pay simple interest at the rates specified therein. It is proposed to insert a new proviso to the said sub-section to provide that where an order is made by the Assessing Officer for the de....