Tds under section 194ia

Thanks for ur suggesstion Mr.Jha,
In section 201 of the Income-tax Act,—

(A) with effect from the 1st day of July, 2012,—

(i) in sub-section (1),—

(a) before the proviso, the following proviso shall be inserted, namely:—

"Provided that any person, including the principal officer of a company, who fails to deduct the whole or any part of the tax in accordance with the provisions of this Chapter on the sum paid to a resident or on the sum credited to the account of a resident shall not be deemed to be an assessee in default in respect of such tax if such resident—

(i) has furnished his return of income under section 139;

(ii) has taken into account such sum for computing income in such return of income; and

(iii) has paid the tax due on the income declared by him in such return of income,

and the person furnishes a certificate to this effect from an accountant in such form as may be prescribed:";

(b) in the proviso, for the words "Provided that", the words "Provided further that" shall be substituted;

(ii) after sub-section (1A), the following proviso shall be inserted, namely:—

"Provided that in case any person, including the principal officer of a company fails to deduct the whole or any part of the tax in accordance with the provisions of this Chapter on the sum paid to a resident or on the sum credited to the account of a resident but is not deemed to be an assessee in default under the first proviso of sub-section (1), the interest under clause (i) shall be payable from the date on which such tax was deductible to the date of furnishing of return of income by such resident.";

Whether this section will be applicable for 194IA, as seller has paid tax & shown properly in his tax return, which is filed within time .

please provide some refe. to any case or clarification on section