# The Finance Act, 2012, Section 84: Amendment of section 220

- Act: The Finance Act, 2012
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2012/section/84/

## Text

Amendment of section 220. 84. In section 220 of the Income-tax Act, after sub-section (2A), the following sub-section shall be inserted, with effect from the 1st day of July, 2012, namely:— "(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.". © Copyright. Taxmann Publications Pvt. Ltd.

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