Amendment of section 272A.

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..... may be prescribed under sub-section (2A) of section 200 or sub-section (3A) of section 206C, ; (b) in the first proviso, for the words, brackets, figures and letter statements under sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C , the words, brackets, figures and letters statements under sub-section (2A) or sub-section (3) of section 200 or the proviso to .....

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..... ovide that the amount of penalty for failure to file statements under sub-section (2A) of section 200 or under sub-section (3A) of section 206C shall not exceed the amount of tax deductible or tax collectible, as the case may be. These amendments will take effect from 1st June, 2015. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Managemen .....

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