Amendment of section 201.

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....section (1),-                 (a)  before the proviso, the following proviso shall be inserted, namely:-      "Provided that any person, including the principal officer of a company, who fails to deduct the whole or any part of the tax in accordance with the provisions of this Chapter on the s....

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....bsp;(b)  in the proviso, for the words "Provided that", the words "Provided further that" shall be substituted;            (ii)   after sub-section (1A), the following proviso shall be inserted, namely:-      "Provided that in case any person, including the principal officer of a company fails to deduct the ....