Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Time limit for passing an Order - TDS default - order passed u/s ...

Income Tax

June 12, 2014

Time limit for passing an Order - TDS default - order passed u/s 201(1) or 201(1A) cannot be held as barred by limitation if it is passed within 4 years from the end of the relevant AYs or 6 years as the case may be - AT

View Source

 


 

You may also like:

  1. Limit limit to pass order u/s. 201(1)/201(1A) - default for non-deduction of tax at source (TDS) - A subsequent amendment to the provision cannot give a new lease of...

  2. Demand u/s 201(1) - assessee in default - Period of limitation - the limitation prescribed for passing orders under Section 201(1) of the Act deeming a person to be an...

  3. Assessee in default u/s 201(1)/201(1A) r.w.s. 195 – Failure of TDS – maximum time-limit available for assessment of the payee is the maximum time-limit within which the...

  4. Period of limitation for declaring Assessee in default - time limit for proceedings u/s 201(1) and (1A) - tribunal fixed it to 4 years - order of tribunal sustained - HC

  5. Initiation of CIRP u/s 9 - time limitation - threshold limit of amount claimed - With respect to 234 invoices, which are payable within 30 days of the invoices, 224...

  6. Default u/s 201(1)/1A - period of limitation - limitation period was substituted from four years to six years for passing orders where TDS Statement had not been filed....

  7. Filing of Form GST TRAN-1 - time limit for filing of the form - The time limit stipulated under Rule 117 of the Rules is not ultra vires of the Act. This Rule is...

  8. Period of limitations for passing an order u/s 201(1) / 201 (1A) - Treating the assessee as “assessee in default” - failure to deduct TDS - assessee cannot seek immunity...

  9. TDS liability - time limit for making assessment u/s 201(1) - assessee “deemed to be in default” - Provisions of section 201(3) were amended and word six years were...

  10. Assessee in Default u/s 201(1) and 201(1A) - period of limitation - non deduction of TDS - the term ‘reasonable period’ in the absence of any statutory limitation cannot...

  11. Validity of assessment order passed u/s 153(1) - Period of limitation - In this case, since, the Assessing Officer cannot invoke jurisdiction u/s.144C(1) and pass draft...

  12. Validity of Orders passed u/s 201(1) and 201(1A) - period of limitation - retrospective applicability of the provisions - TDS u/s 192 - non deduction of TDS on Cash...

  13. Orders u/s 201(1) and 201(1A) - period of limitation - True, the provision was amended bringing in a limitation of four years, in 2010 and then later extended to six...

  14. Initiation of proceedings u/s 201(1) - period of limitation - It would be interesting to note that on the ground that the two foreign companies had filed applications...

  15. Penalty u/s. 271(1)(c) - order passed u/s. 201(1)/201(1A) or u/s. 143(3) - non deduction of tds - not passing order u/s 201(1) before initiation of proceedings u/s 271C...

 

Quick Updates:Latest Updates