Amendment of section 272A.

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..... rred 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.". - Clause 99 of the Bill seeks to amend section 272A of the Income-tax Act .....

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