Failure to pay tax to credit of Central Government under Chapter XIX-B.

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....dit of Central Government under Chapter XIX-B. (1) If a person fails to- (a) pay the tax deducted at source by him to the credit of the Central Government, as required by or under the provisions of....

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....this section shall not apply if the payment referred to in sub-section (1)(a) 1[has been] made to the credit of the Central Government on or before the time prescribed for filing the statement under s....