- In section 272A of the Income-tax Act, in sub-section (2), with effect from the 1st day of June, 2015, -(a)after clause (l), the following clause shall be inserted, namely: -"(m) to deliver or cause to be delivered a statement within the time as may be prescribed under sub-section (2A) of section 200 or sub-section (3A) of section 206C,";(b)in the first proviso, for the words, brackets, figures and letter "statements under sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C", the words, brackets, figures and letters "statements under sub-section (2A) or sub-section (3) of section 200 or the proviso to sub-section (3) or under sub-section (3A) of section 206C" shall be substituted.
