Interest for failure to deduct or collect or pay tax.

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..... t or pay tax. 214. (1) Where any person who is required to deduct or collect any tax in accordance with the provisions of this Code, does not deduct or collect the whole or any part of the tax, or aft .....

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..... or the period from the date on which such tax was deducted or collected, as the case may be, to the date on which such tax is paid. - - statute, statutory provisions legislation, law, enactment, Act .....

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