Tax deduction and collection account number: removal of quarterly filing term, aligning statement frequency to prescribed annual periods. The amendment omits the word 'quarterly' from the provision governing the tax deduction and collection account number regime, effective 1 October 2009, to align section 203A with consequential amendments that require tax deductors and collectors to prepare and deliver statements for such prescribed periods in each financial year after depositing tax to the Central Government.
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Tax deduction and collection account number: removal of quarterly filing term, aligning statement frequency to prescribed annual periods.
The amendment omits the word "quarterly" from the provision governing the tax deduction and collection account number regime, effective 1 October 2009, to align section 203A with consequential amendments that require tax deductors and collectors to prepare and deliver statements for such prescribed periods in each financial year after depositing tax to the Central Government.
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