Amendment of Section 38

In Section 38 of the principal Act,– (i) in sub-section (1), for the words “an auto-generated statement”, the words “a statement” shall be substituted; (ii) in sub-section (2),– (a) for the words “auto-generated statement under”, the words “statement referred in” shall be substituted; (b) in clause (a), the word “and” shall be omitted; (c) in clause (b), after the words “by the recipient,”, the word “including” shall be inserted; (d) after clause (b), the following clause shall be inserted, namely:— “(c) such other details as may be prescribed.”.