Information furnishing obligations require payment-related details to be submitted in the prescribed form and manner under tax law. The amendment inserts a new subsection in section 195 requiring the person referred to in sub-section (1) to furnish information relating to payment of any sum in the form and manner prescribed by the Board, establishing a procedural reporting obligation and delegating format and submission details to the Board.
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Provisions expressly mentioned in the judgment/order text.
Information furnishing obligations require payment-related details to be submitted in the prescribed form and manner under tax law.
The amendment inserts a new subsection in section 195 requiring the person referred to in sub-section (1) to furnish information relating to payment of any sum in the form and manner prescribed by the Board, establishing a procedural reporting obligation and delegating format and submission details to the Board.
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