Non deduction of TDS - Period of limitation u/s 201(3) - proceedings under section 201/201(1A) of the...

Non deduction of TDS - Period of limitation u/s 201(3) - proceedings under section 201/201(1A) of the Act, can be initiated only within three years from the end of the assessment year or within four years from the end of the relevant financial year. - AT .....

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