Amendments proposed in section 276B of the Act for rationalisation of provisions (TAX ADMINISTRATION)

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..... r XII-D or XVII-B . The provisions of the said section state that, inter-alia, if a person fails to pay to the credit of the Central Government, the tax deducted at source by him as required by or under the provisions of Chapter XVII-B , he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine. 2. It is .....

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