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. 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...

  3. 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

  4. 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...

  5. 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...

  6. 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...

  7. 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

  8. Time limit for passing an Order - TDS default - order passed u/s 201(1) or 201(1A) cannot be held as barred by limitation if it is passed within 4 years from the end of...

  9. 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...

  10. 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...

 

Quick Updates:Latest Updates