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    <title>Amendment of Rule 37A- an analysis and suggestions to avoid frequent amendments.</title>
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    <description>Amendment to Rule 37A replaces the requirement to &quot;send within fourteen days from the end of the quarter&quot; with fixed calendar deadlines for each quarter, omits the proviso, and takes effect from the start of the next financial year; the practical effect is a marginal extension of the submission window and the change is noted alongside several other frequent rule amendments, which the author argues create compliance and administrative burdens and should be made in a planned, consolidated manner.</description>
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      <description>Amendment to Rule 37A replaces the requirement to &quot;send within fourteen days from the end of the quarter&quot; with fixed calendar deadlines for each quarter, omits the proviso, and takes effect from the start of the next financial year; the practical effect is a marginal extension of the submission window and the change is noted alongside several other frequent rule amendments, which the author argues create compliance and administrative burdens and should be made in a planned, consolidated manner.</description>
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