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 August 2016 Year 2016 This

Validity of order u/s.201 & u/s.201(1A) - tds liability - period ...

Income Tax

August 3, 2016

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 the end of the financial year in which the above statement is filed. Since the last quarter i.e. 4th Quarter return filed on 12.06.2008, the financial year relevant to this month June, 2008 which ended on 31.03.2009. Hence, two years from the end of the financial year would be over of 31.03.2011 - AT

View Source

 


 

You may also like:

  1. Validity of order passed u/s 201(1)/201(1A) - Period of limitation - prior to section 201 was amended by Finance Act No.2 of 2009, no time limit was provided for passing...

  2. 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...

  3. Assessee in Default for non deduction of TDS - Validity of order u/s 201(1) and 201(1A) - period of limitation - as per 201(3)(ii) such time limit expires on 31.03.2013...

  4. Interest on late deduction of TDS due to stay order passed by High Court - Assessee not to be treated in default - for the stay period no Interest u/s 201(1A) - SC

  5. 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

  6. 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

  7. 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...

  8. Validity of order passed u/s 201(1) & 201(1A) - period of limitation - TDS u/s 195 - order u/s 201(1) & 201(1A) r.w.s 195 for A.Y 2007-08 in the case of the assessee...

  9. Validity of order u/s 201 - Failure to deduct tax at source - when the proceeding initiated on 15.11.2010 and order passed on 30.03.2011 u/s 201(1)/201(1A) for AY...

  10. 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...

 

Quick Updates:Latest Updates