Reporting obligation added: quarterly statements must be included within withholding tax reporting requirements under the amended provision. An amendment to section 203A inserts a clause mandating that quarterly statements prepared and delivered under the procedural subsections governing withholding and collection at source are included within the reporting obligations of section 203A, thereby extending the statutory scope to encompass those periodic statements.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reporting obligation added: quarterly statements must be included within withholding tax reporting requirements under the amended provision.
An amendment to section 203A inserts a clause mandating that quarterly statements prepared and delivered under the procedural subsections governing withholding and collection at source are included within the reporting obligations of section 203A, thereby extending the statutory scope to encompass those periodic statements.
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