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[Cites 0, Cited by 0] [Section 220] [Entire Act]

Union of India - Subsection

Section 220(2B) in The Income Tax Act, 1961

(2B)Notwithstanding anything contained in sub-section (2), where interest is charged under sub-section (1A) of section 201 on the amount of tax specified in the intimation issued under sub-section (1) of section 200A for any period, then, no interest shall be charged under sub-section (2) on the same amount for the same period.