Proviso to Schedule

{
    "act_title": "THE ASSAM TAXATION (LIQUIDATION OF ARREAR DUES) (AMENDMENT) ACT, 2019",
    "act_slug": "the-assam-taxation-liquidation-of-arrear-dues-amendment-act-2019",
    "section_label": "Section",
    "section": {
        "number": "21",
        "title": "Proviso to Schedule",
        "chapter": null,
        "content": "Provided further that if total outstanding dues consist of only penalty amount, then 50% of the penalty.\"",
        "footnote": "",
        "is_definition": false,
        "sort_order": 200
    },
    "prev_section": "20",
    "next_section": null
}