In the result, the appeals of the assessee bearing ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012." 7.1. Clauses (c) to (f) of section 200A(1) was substituted by the Finance Act, 2015 w.e.f. 1-6-2015. The assessee