https://www.taxtmi.com/acts?id=18693 The amendment recrystallises the penalty provision so that failure to furnish a statement of financial transaction or reportable account-rather than an annual information return-attracts penalty, substituting the expressions "annual information return" with "statement of financial transaction or reportable account" and replacing the term "return" with "statement." en-us Fri, 11 Jul 2014 16:37:59 +0530 Fri, 11 Jul 2014 16:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18693 The amendment recrystallises the penalty provision so that failure to furnish a statement of financial transaction or reportable account-rather than an annual information return-attracts penalty, substituting the expressions "annual information return" with "statement of financial transaction or reportable account" and replacing the term "return" with "statement." Act-Rules Bills Fri, 11 Jul 2014 16:37:59 +0530 https://www.taxtmi.com/acts?id=18693