https://www.taxtmi.com/acts?id=46765 Amendment inserts a new declaration delivery obligation into the penalty provisions by requiring timely delivery of the declaration referenced in section 197A, and expands administrative power by authorising the Commissioner to impose the penalty in cases arising from that delivery obligation. en-us Mon, 30 Dec 2024 14:29:42 +0530 Mon, 30 Dec 2024 14:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46765 Amendment inserts a new declaration delivery obligation into the penalty provisions by requiring timely delivery of the declaration referenced in section 197A, and expands administrative power by authorising the Commissioner to impose the penalty in cases arising from that delivery obligation. Act-Rules F. Acts / Amendment Acts Mon, 30 Dec 2024 14:29:42 +0530 https://www.taxtmi.com/acts?id=46765