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    <title>Amendment of section 203A</title>
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    <description>An amendment to section 203A inserts a clause mandating that quarterly statements prepared and delivered under the procedural subsections governing withholding and collection at source are included within the reporting obligations of section 203A, thereby extending the statutory scope to encompass those periodic statements.</description>
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      <description>An amendment to section 203A inserts a clause mandating that quarterly statements prepared and delivered under the procedural subsections governing withholding and collection at source are included within the reporting obligations of section 203A, thereby extending the statutory scope to encompass those periodic statements.</description>
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