(14)[ Where in the assessment for any previous year or in any intimation or deemed intimation under sub-section (1) of section 143 for any previous year, ] [Inserted by Act 20 of 2002, Section 62 (w.e.f. 1.6.2002).][credit for tax deducted or collected in accordance with the provisions of section 199 or, as the case may be, section 206-C] [ Substituted by Act 21 of 2006, Section 39, for " credit for tax deducted in accordance with the provisions of section 199" (w.e.f. 1.4.2007).][has not been given on the ground that the certificate furnished under ] [Inserted by Act 20 of 2002, Section 62 (w.e.f. 1.6.2002).][section 203 or section 206-C] [ Substituted by Act 21 of 2006, Section 39, for " section 203" (w.e.f. 1.4.2007).] [was not filed with the return and subsequently such certificate is produced before the Assessing Officer within two years from the end of the assessment year in which such income is assessable, the Assessing Officer shall amend the order of assessment or any intimation or deemed intimation under sub-section (1) of section 143, as the case may be, and the provisions of section 154 shall, so far as may be, apply thereto:Provided that nothing contained in this sub-section shall apply unless the ] [Inserted by Act 20 of 2002, Section 62 (w.e.f. 1.6.2002).] [income from which the tax has been deducted or income on which the tax has been collected] [ Substituted by Act 21 of 2006, Section 39, for " Income from which the tax has been deducted" (w.e.f. 1.4.2007).][has been disclosed in the return of income filed by the assessee for the relevant assessment year.
