Section 63 - Amendment of section 206C. - Finance Act, 2022

Amendment of section 206C. 63 . In section 206C of the Income-tax Act, in sub-section (7), 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 (6A), the interest shall be paid by the person in accordance with such order. .