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Amendment of section 206C.

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Full Text of the Document

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....the 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 (6A), the interest shall be p....

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Full Text of the Document

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....of the Central Government. If any person who is liable to collect tax at source does not collect it or after so collecting fails to pay the same to the credit of the Government, then he shall be liabl....

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