https://www.taxtmi.com/acts?id=46553 The amendment clarifies that the Income-tax Officer may levy simple interest where persons required by the linked reporting provision fail to furnish the mandated statement or an estimate in lieu thereof, or where persons required to send an estimate do not do so, and it updates cross-references to include the additional sub sections governing estimate obligations. en-us Tue, 24 Dec 2024 12:35:00 +0530 Tue, 24 Dec 2024 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46553 The amendment clarifies that the Income-tax Officer may levy simple interest where persons required by the linked reporting provision fail to furnish the mandated statement or an estimate in lieu thereof, or where persons required to send an estimate do not do so, and it updates cross-references to include the additional sub sections governing estimate obligations. Act-Rules F. Acts / Amendment Acts Tue, 24 Dec 2024 12:35:00 +0530 https://www.taxtmi.com/acts?id=46553