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<h1>Processing of third party statements: authority to create processing schemes introduced for persons other than deductors.</h1> Amendment expands the reporting framework by renaming the marginal heading to cover source and other statements and adds a new subsection empowering the Board to make a scheme for processing statements made by any other person, not being a deductor, thereby creating authority to process statements furnished by non-deductor persons alongside existing deductor-focused provisions.