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 May 2016 Year 2016 This

TDS liability - period of limitation - proceedings u/s 201 can ...

Income Tax

May 6, 2016

TDS liability - period of limitation - proceedings u/s 201 can be initiated by the TDS office within the period of 2 years from the end of the financial year in which statement referred to in sec.200 is filed or in cases where no statement is filed, within the period of 6 years from the end of the relevant financial year - AT

View Source

 


 

You may also like:

  1. 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...

  2. Proceedings initiated u/s.201(1) & 201(1A) - Period of limitation - retrospective effect of amendments - period extended from 2 years to 6 years - The provisions of...

  3. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  4. Validity of order u/s.201 & u/s.201(1A) - tds liability - period of limitation - As per this time limit to pass order u/s.201(1) & 201(1A) of the Act is two years from...

  5. Default u/s 201(1) and 201(1A) - in the instant case, the proceedings under Section 201(1) and 201(1A) of the Act have been initiated after a period of four years....

  6. Assessee in default - proceedings u/s. 201(1) and 201(1A) - payment to non resident u/s 195 - limitation to pass order u/s. 201 shall be one year from the end of...

  7. TDS liability on year end provisions of expenses - Assessee in default u/s 201(1) - non-deduction of TDS on provision for expenses made at the end of the year u/s 194C,...

  8. Validity of order passed u/s. 201(1)/201(1A) - period of limitation - expiry of two years from the end of the financial year in which TDS statement was filed - As...

  9. Proceedings u/s 201(1) - not deducting TDS on the year-end provision - Therefore there is a sufficient and reasonable cause for not deducting TDS on the year-end...

  10. TDS u/s 195 - withholding tax deducted at source (TDS) - Considering that the nature of these proceedings is confined to withholding of tax, and that the financial year...

 

Quick Updates:Latest Updates