(iv)[ in all ] [Inserted by Act 21 of 2006, Section 32 (w.e.f. 1.6.2006).][* * *] [ The word " quarterly" omitted by Act 33 of 2009, Section 53, for " quarterly" (w.e.f. 1.10.2009).][statements prepared and delivered or caused to be delivered in accordance with the provisions of sub-section (3) of section 200:] [Inserted by Act 21 of 2006, Section 32 (w.e.f. 1.6.2006).]