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of <h1>Finance Bill 2015: Clause 50 Amends Section 200, Introduces New Reporting Requirements for Government Offices</h1> Clause 50 of the Finance Bill, 2015, amends section 200 of the Income-tax Act by introducing sub-section (2A), effective from June 1, 2015. This provision mandates that government offices paying deducted sums or taxes to the Central Government without a challan must submit a verified statement to the prescribed income-tax authority. The statement must include specified particulars and be delivered within a prescribed timeframe. This requirement applies to individuals responsible for crediting such sums or taxes, including Pay and Accounts Officers, Treasury Officers, and Cheque Drawing and Disbursing Officers.
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