Penalty exemption for certain TDS/TCS statements: failure to furnish specified statements will not attract penalty. No penalty shall be levied under the penalty provision for the failure referred to in clause (k) where that failure relates to a statement required under the provision for deduction of tax at source or the proviso to the provision for collection of tax at source, provided the statement is to be delivered or caused to be delivered for tax deducted or collected at source on or after the operative date specified by the amendment.