Amendment of Section 203AA updates the commencement date for withholding provisions, delaying their operative application. The amendment to section 203AA substitutes the previously prescribed commencement date with a later commencement date, thereby delaying the date on which ... Summary
Amendment of Section 203AA updates the commencement date for withholding provisions, delaying their operative application.
The amendment to section 203AA substitutes the previously prescribed commencement date with a later commencement date, thereby delaying the date on which the provision's obligations and applicability take effect without altering its substantive terms.
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