Return furnishing deadline clarified: section 10A requires compliance by the due date under section 139(1) and narrows cross references. Amendment aligns the timing provision to require compliance before the due date for furnishing the return under the primary return filing subsection, ... Summary
Return furnishing deadline clarified: section 10A requires compliance by the due date under section 139(1) and narrows cross references.
Amendment aligns the timing provision to require compliance before the due date for furnishing the return under the primary return filing subsection, replacing prior language referencing multiple filing time allowances; it also narrows internal references by substituting general section wide phrases with terms limited to a specific subsection and its purposes.
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