Filing deadline amendment: replaces fixed sixty-day timeframe with 'such period', changing statement timing from April first, 2025. The amendment replaces the words 'sixty days from the end of such financial year, a statement' in section 285 of the Income-tax Act with 'such period, a statement,' effective from 1 April 2025, thereby removing the fixed sixty-day filing deadline and substituting a reference to a prescribed period for furnishing the statement.