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    <title>Amendment of section 16.</title>
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    <description>Amendment to sub section (2) of section 16 substitutes the second proviso to require that the amount be paid by the recipient along with interest payable under section 50, and inserts &quot;to the supplier&quot; into the third proviso after &quot;made by him&quot;, clarifying that the action or communication is directed to the supplier and aligning the sub section with the Act&#039;s return filing system.</description>
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    <pubDate>Wed, 01 Feb 2023 16:24:23 +0530</pubDate>
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      <title>Amendment of section 16.</title>
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      <description>Amendment to sub section (2) of section 16 substitutes the second proviso to require that the amount be paid by the recipient along with interest payable under section 50, and inserts &quot;to the supplier&quot; into the third proviso after &quot;made by him&quot;, clarifying that the action or communication is directed to the supplier and aligning the sub section with the Act&#039;s return filing system.</description>
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      <pubDate>Wed, 01 Feb 2023 16:24:23 +0530</pubDate>
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