Clause 67 - Amendment of section 200. - Finance (No. 2) Bill, 2024

Amendment of section 200. 67. In section 200 of the Income-tax Act, in sub-section (3), after the proviso, the following proviso shall be inserted with effect from the 1st day of April, 2025, namely: Provided further that no correction statement shall be delivered after the expiry of six years from the end of the financial year in which the statement referred to in sub-section (3) is required to be delivered. .