Furnishing of statement.

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..... behalf, a statement in such form, verified in such manner and setting forth such particulars as may be prescribed, in respect of all 2[specified services or e-commerce supply or services, as the case may be,] during such financial year. (2) An 3[assessee or e-commerce operator] who has not furnished the statement within the time prescribed under sub-section (1) or having furnished a statement und .....

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..... 27-03-2020 before it was read as "assessee" 2 . Substituted vide Finance Act, 2020 dated 27-03-2020 before it was read as "specified services" 3. Substituted vide Finance Act, 2020 dated 27-03-2020 before it was read as "assessee" 4. Substituted vide Finance Act, 2020 dated 27-03-2020 before it was read as "specified service was provided" 5. Subst .....

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