https://www.taxtmi.com/acts?id=16017 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. en-us Fri, 16 Mar 2012 17:18:41 +0530 Fri, 16 Mar 2012 17:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16017 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. Act-Rules Bills Fri, 16 Mar 2012 17:18:41 +0530 https://www.taxtmi.com/acts?id=16017