Section 104 - Amendment of section 272A. - Finance Act, 2012

Amendment of section 272A. 104. In section 272A of the Income-tax Act, in sub-section (2), after the proviso, the following proviso shall be inserted with effect from the 1st day of July, 2012, namely: "Provided further that no penalty shall be levied under this section for the failure referred to in clause ( k ) , if such failure relates to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.".