Processing of statements: Board empowered to make a scheme to process statements by persons other than deductors, effective next fiscal year. The amendment substitutes the marginal heading to add 'and other statements' and inserts a new provision authorising the Board to make a scheme for processing statements made by any person other than a deductor, thereby extending the scope of statement-processing beyond deductor submissions; the amendment takes effect from 1st April, 2025.
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Provisions expressly mentioned in the judgment/order text.
Processing of statements: Board empowered to make a scheme to process statements by persons other than deductors, effective next fiscal year.
The amendment substitutes the marginal heading to add "and other statements" and inserts a new provision authorising the Board to make a scheme for processing statements made by any person other than a deductor, thereby extending the scope of statement-processing beyond deductor submissions; the amendment takes effect from 1st April, 2025.
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