Fee for default relating to statement or certificate.
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....to in section 45(3)(b) fails to deliver or cause to be delivered the documents as prescribed in section 45(4)(a) within the time as prescribed therein or furnish a certificate as prescribed under section 45(4)(a); or (b) the institution or fund fails to deliver or cause to be delivered a statement within the time as prescribed under section 354(1)(e), or furnish a certificate as prescribed under....




TaxTMI
TaxTMI