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[Cites 0, Cited by 0] [Section 397(3)] [Section 397] [Entire Act]

Union of India - Subsection

Section 397(3)(f) in The Income Tax Act, 2025

(f)every person referred to in clause (b) or (e) may correct any discrepancy or update the information furnished, in the statement delivered under the said clauses, by delivering a correction statement in such form and verified in such manner as may be prescribed, to the prescribed authority under the said clauses, within two years from the end of the tax year in which such statement is required to be delivered under the said clauses or under section 200 of the Income-tax Act, 1961;