Section 68 - Amendment of section 200A. - Finance (No. 2) Act, 2024

Amendment of section 200A. 68. In section 200A of the Income-tax Act, with effect from the 1st day of April, 2025, (a) in the marginal heading, for the word source , the words source and other statements shall be substituted; (b) after sub-section (2), the following sub-section shall be inserted, namely: (3) The Board may make a scheme for processing of statements made by any other person, not being a deductor. .