Penalty for failure to furnish statements, etc.

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..... atement 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 under sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C. (2) The penalty referred to in sub-section (1) shall be a sum which .....

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..... r 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. ] ----------------------------------------------- Notes:- 1. Inserted vide Finance Act, 01-07-2012 2. Substituted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. .....

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