Prevention of double interest: interest under one provision bars concurrent interest under the other on the same tax amount. Where interest is charged under section 201(1A) on the amount of tax specified in the intimation under section 200A(1) for any period, no interest shall be charged under section 220(2) on that same amount for the same period; this provision operates notwithstanding sub-section (2) and is effective from 1 July 2012.