Amendment to Section 272A expands coverage to withholding-related statements, aligning them with existing return compliance obligations. The proviso to subsection (2) of section 272A is amended to include statements under subsection (3) of section 200 and the proviso to subsection (3) of section 206C, thereby subjecting those withholding-related statements to the same coverage, procedural requirements and penal consequences as returns under sections 206 and 206C.
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Amendment to Section 272A expands coverage to withholding-related statements, aligning them with existing return compliance obligations.
The proviso to subsection (2) of section 272A is amended to include statements under subsection (3) of section 200 and the proviso to subsection (3) of section 206C, thereby subjecting those withholding-related statements to the same coverage, procedural requirements and penal consequences as returns under sections 206 and 206C.
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