(2C)[ Notwithstanding anything contained in sub-section (2), where interest is charged under sub-section (7) of section 206C on the amount of tax specified in the intimation issued under sub-section (1) of section 206CB for any period, then, no interest shall be charged under sub-section (2) on the same amount for the same period.] [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]
