In any action or proceeding based on any alleged unlawful employment practice, no person
shall be subject to any liability or punishment for or on account of (1) the commission
by such person
of an unlawful employment practice if he pleads and proves that the act or omission complained of was in good faith, in conformity with, and in reliance on any written interpretation or opinion of the Commission,
or (2) the failure of such person
to publish and file any information required by any provision of this subchapter if he pleads and proves that he failed to publish and file such information in good faith, in conformity with the instructions of the Commission
issued under this subchapter regarding the filing of such information. Such a defense, if established, shall be a bar to the action or proceeding, notwithstanding that (A) after such act or omission, such interpretation or opinion is modified or rescinded or is determined by judicial authority to be invalid or of no legal effect, or (B) after publishing or filing the description and annual reports,
such publication or filing is determined by judicial authority not to be in conformity with the requirements of this subchapter.