Delivery of declaration copies required: amendment mandates timely delivery of the declaration under section 206C(1A). Amendment adds clause (j) to sub-section (2) of section 272A, requiring the delivery in due time of a copy of the declaration referred to in sub-section (1A) of section 206C, thereby imposing a specific compliance obligation under the Income-tax Act as enacted by the Taxation Laws (Amendment) Act, 2003.
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Provisions expressly mentioned in the judgment/order text.
Delivery of declaration copies required: amendment mandates timely delivery of the declaration under section 206C(1A).
Amendment adds clause (j) to sub-section (2) of section 272A, requiring the delivery in due time of a copy of the declaration referred to in sub-section (1A) of section 206C, thereby imposing a specific compliance obligation under the Income-tax Act as enacted by the Taxation Laws (Amendment) Act, 2003.
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