Section 61 - Amendment of section 201. - Finance Act, 2022

Amendment of section 201. 61 . In section 201 of the Income-tax Act, in sub-section (1A), after the proviso, the following proviso shall be inserted, namely:- Provided further that where an order is made by the Assessing Officer for the default under sub-section (1), the interest shall be paid by the person in accordance with such order. .