Amendment of section 200A
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.”. |