Bare ActsFinance (No. 2) Act, 2024

Section 67

Amendment of section 200.--

Amendment status not verified — confirm the current text below against the official source.

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.".

Section 67 – Finance (No. 2) Act, 2024 | DailyLaw.ai