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

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..... nt under Chapter XIX-B. 476. (1) If a person fails to- (a) pay to the credit of the Central Government, the tax deducted at source by him as required by or under the provisions of Chapter XIX-B; or .....

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..... ection shall not apply if the payment referred to in sub-section (1)(a) has been credited to the Central Government on or before the time prescribed for filing the statement for such payment under sec .....

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