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

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/68/

## Text

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.".

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