Insertion of new section 271H.

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..... provisions of the Act, a person shall be liable to pay penalty, if, he ( a ) fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C; or ( b ) furnishes incorrect information in the statement which is required to be delivered or cause to be delivered un .....

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..... for delivering or causing to be delivered such statement. (4) The provisions of this section shall apply 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.". - - .....

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