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    <description>The amendment introduces a temporal limitation on filing correction statements under section 200(3) of the Income-tax Act. Effective April 1, 2025, taxpayers must submit any correction statements within six years from the end of the financial year in which the original statement was due. Accordingly, correction statements pertaining to Financial Year 2007-08 to 2018-19 shall be accepted only up-to 31st March 2025.</description>
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      <description>The amendment introduces a temporal limitation on filing correction statements under section 200(3) of the Income-tax Act. Effective April 1, 2025, taxpayers must submit any correction statements within six years from the end of the financial year in which the original statement was due. Accordingly, correction statements pertaining to Financial Year 2007-08 to 2018-19 shall be accepted only up-to 31st March 2025.</description>
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