Statement filing requirement replaces prescribed quarterly returns, altering reporting periodicity and format under section 206A. Amendment revises the reporting obligation under section 206A by replacing fixed quarterly returns with a requirement to furnish such statements for such period as may be prescribed, deleting enumerated quarter end dates and substituting flexible, prescribed reporting periods and statement formats.
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Statement filing requirement replaces prescribed quarterly returns, altering reporting periodicity and format under section 206A.
Amendment revises the reporting obligation under section 206A by replacing fixed quarterly returns with a requirement to furnish such statements for such period as may be prescribed, deleting enumerated quarter end dates and substituting flexible, prescribed reporting periods and statement formats.
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