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Income Tax - Highlights / Catch Notes

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Order passed u/s 201(1)/201(1A) - Failure to deduct TDS in ...

Income Tax

May 17, 2023

Order passed u/s 201(1)/201(1A) - Failure to deduct TDS in certain cases - whether assessment barred by limitation? - reasonable period of four years - Period prior to the amendment in section 201(3) by the Finance Act, 2012 w.r.e.f. 01.04.2010 - the order passed by the ld. TDS officer u/s 201 / 201 (1A) of the Act is barred by limitation - AT

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