Tax dues declared but not paid

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..... Where the declarant fails to pay the tax dues, either fully or in part, as declared by him, such dues alongwith interest thereon shall be recovered under the provisions of section 87 of the Chapter. .....

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..... luding penalty, interest or any other proceeding under the Chapter V of the Finance Act, 1994 to those persons who opt for the Scheme. - statute, statutory provisions legislation, law, enactment, A .....

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