TMI BlogTDS liability - time limit for making assessment u/s 201(1) - assessee “deemed to be in default” -...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 substituted by words four years with retrospective effect from 1April 2010. Survey action carried out in October 2010 and the amendment had come on statute before six months. So, the FAA, in our opinion has rightly interpreted the section and the time limit. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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