Tax collection reporting: Government offices must deliver prescribed statements when tax is credited without challan; correction statements permitted. The amendment adds two reporting requirements to section 206C: government officers who credit specified collected amounts without producing a challan must deliver a prescribed, verified statement of particulars to the prescribed income-tax authority within prescribed time and form; and the person covered by the proviso to sub-section (3) may submit a correction statement to rectify or update previously furnished information in the form and manner specified by the authority.