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Amendment of section 206C.

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Full Text of the Document

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....he interest shall be paid by the person in accordance with such order.". - Clause 62 of the Bill seeks to amend section 206C of the Income-tax Act 1961 relating to profits and gains from the business of trading in alcoholic liquor, forest produce, scrap etc. Sub-section (7) of the said section deals with the consequences of persons who fail to collect tax or after collecting, fail to depos....

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