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    <title>Amendment of section 272A</title>
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    <description>The proviso to subsection (2) of section 272A is amended to include statements under subsection (3) of section 200 and the proviso to subsection (3) of section 206C, thereby subjecting those withholding-related statements to the same coverage, procedural requirements and penal consequences as returns under sections 206 and 206C.</description>
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      <description>The proviso to subsection (2) of section 272A is amended to include statements under subsection (3) of section 200 and the proviso to subsection (3) of section 206C, thereby subjecting those withholding-related statements to the same coverage, procedural requirements and penal consequences as returns under sections 206 and 206C.</description>
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