Amendment of section 276BB.

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....y time on or before the time prescribed for filing the statement under the proviso to sub-section (3) of section 206C in respect of such payment.". - Clause 84 of the Bill seeks to amend section 276BB of the Income-tax Act relating to failure to pay the tax collected at source. The provisions of the said section provides that if a person fails to pay to the credit of the Central Government, th....