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    <title>Obligation to furnish information return.</title>
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    <description>Specified persons maintaining records of registrations, accounts, returns or transaction-related documents must furnish an information return for prescribed periods in the form, manner and to the authority as prescribed. If the authority deems a return defective it shall notify and permit rectification within the prescribed period; failure to rectify will cause the return to be treated as not furnished and the Act&#039;s provisions to apply. The authority may also serve a notice requiring submission of outstanding information returns within a prescribed timeframe.</description>
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      <description>Specified persons maintaining records of registrations, accounts, returns or transaction-related documents must furnish an information return for prescribed periods in the form, manner and to the authority as prescribed. If the authority deems a return defective it shall notify and permit rectification within the prescribed period; failure to rectify will cause the return to be treated as not furnished and the Act&#039;s provisions to apply. The authority may also serve a notice requiring submission of outstanding information returns within a prescribed timeframe.</description>
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