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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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70.Levy of interest for failure to pay advance tax: 

Where, in respect of an assessee who is required to pay advance tax, it is found in the course of regular assessment that advance tax has not been paid in accordance with the provisions of this Chapter, there shall be added, without prejudice to the consequences of the assessee being in default under section 69, to the tax as determined on the basis of such assessment, simple interest thereon calculated at the rate and for the period specified in section 73.