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Section 60

New section 13b

of Finance Act 2020

ActIn forceProvision 64 of 70
Section 60

The principal Act is amended by inserting after section 13a the following section:

“Tax payable notwithstanding proceedings instituted under any other written law 13b.  The institution of any proceedings under any other written law against the Government or the Director General shall not relieve any person from the liability to pay any tax, debt or other sum under this Part.”.

Amendment of section 20