Declaration delivery obligation requires timely provision of tax declaration; Commissioner empowered to enforce compliance under income tax law. Amendment inserts a new declaration delivery obligation into the penalty provisions by requiring timely delivery of the declaration referenced in section 197A, and expands administrative power by authorising the Commissioner to impose the penalty in cases arising from that delivery obligation.
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Provisions expressly mentioned in the judgment/order text.
Declaration delivery obligation requires timely provision of tax declaration; Commissioner empowered to enforce compliance under income tax law.
Amendment inserts a new declaration delivery obligation into the penalty provisions by requiring timely delivery of the declaration referenced in section 197A, and expands administrative power by authorising the Commissioner to impose the penalty in cases arising from that delivery obligation.
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