Collection and payment of arrears of duties

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..... Finance Bill, 2016 receives the assent of the President,- (i) if collected by the collecting agencies but not paid into the Reserve Bank of India; or (ii) if not collected by the collecting agencies, shall be paid or as the case may be, collected and paid into the Reserve Bank of India for being credited to the Consolidated Fund of India. Declaration under the Provisional Collection of Taxes Act, .....

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