Amendment of section 201

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..... following sub-section shall be substituted with effect from the 1st day of July, 2010, namely:— "(1A) Without prejudice to the provisions of sub-section (1), if any such person, principal officer or .....

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..... i) at one and one-half per cent. for every month or part of a month on the amount of such tax from the date on which such tax was deducted to the date on which such tax is actually paid, and such inte .....

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