Penalty exemption for specified statement failures related to tax deducted or collected at source when statements are submitted timely. No penalty under section 272A is to be levied for failures in clause (k) when such failures relate to statements under sub section (3) of section 200 or the proviso to sub section (3) of section 206C that are delivered for tax deducted at source or tax collected at source on or after the amendment's effective date.