TMI BlogAmendment of Section 78 of Finance Act, 1994X X X X Extracts X X X X X X X X Extracts X X X X ..... l be inserted, namely:—
''Provided also that if the penalty is payable under this section, the provisions of section 76 shall not apply."; - X X X X Extracts X X X X X X X X Extracts X X X X
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