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