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Section 35

New section 21c

of Finance Act 2020

ActIn forceProvision 39 of 70
Section 35

The principal Act is amended by inserting after section 21b the following section:

“Tax payable notwithstanding institution of proceedings under any other written law 21c.  The institution of any proceedings under any other written law against the Government or the Director General shall not relieve any person from liability to pay any tax, debt or other sum for which he is liable to pay under this

Part.”.

Amendment of section 22