Amendment of section 201

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..... ection (1A), the 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, pri .....

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..... deducted; and (ii) 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 .....

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