Periodicity requirement changed: removal of 'quarterly' alters frequency for payments under the income tax provision. Amendment to Section 213 removes the term 'quarterly', eliminating the specific quarterly periodicity previously prescribed and thereby altering the statutory prescription for timing or frequency under the income tax provision.
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Provisions expressly mentioned in the judgment/order text.
Periodicity requirement changed: removal of 'quarterly' alters frequency for payments under the income tax provision.
Amendment to Section 213 removes the term "quarterly", eliminating the specific quarterly periodicity previously prescribed and thereby altering the statutory prescription for timing or frequency under the income tax provision.
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