Obligation to deliver statements under section 272A expanded to cover additional prescribed withholding and collection filings. The amendment adds an express obligation to deliver prescribed statements within the time prescribed under the newly referenced subsections of the ... Summary
Obligation to deliver statements under section 272A expanded to cover additional prescribed withholding and collection filings.
The amendment adds an express obligation to deliver prescribed statements within the time prescribed under the newly referenced subsections of the withholding and collection provisions, and broadens the proviso so that those statements are expressly covered by the penal consequences of section 272A.
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