https://www.taxtmi.com/acts?id=53200 Amendment inserts withholding income into the list of misreporting categories subject to the under reporting and misreporting penalty, and establishes that income on which additional income tax is paid under the statutory adjustment mechanism shall not form the basis for imposing that penalty. en-us Sun, 01 Feb 2026 15:30:08 +0530 Sun, 01 Feb 2026 15:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53200 Amendment inserts withholding income into the list of misreporting categories subject to the under reporting and misreporting penalty, and establishes that income on which additional income tax is paid under the statutory adjustment mechanism shall not form the basis for imposing that penalty. Act-Rules Bills Sun, 01 Feb 2026 15:30:08 +0530 https://www.taxtmi.com/acts?id=53200