Non deduction of TDS - Period of limitation u/s 201(3) - ...

Income Tax

March 15, 2012

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

View Source

← Previous Next →

Non deduction of TDS - Period of limitation u/s 201(3) - ...

Income Tax

March 15, 2012

You may also like:

Disallowance u/s.40(a)(i) - India USA DTAA - based on proceedings u/s.201(1)/(1A) for default in non-deduction of TDS - once in appellate order in respect of proceedings...

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

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

Disallowance u/s 40(a)(ia) for non-deduction of tax at source (TDS) - assessee in default - Assessee has paid interest u/s 201(1A) for non-deduction/short deduction of...

Levy of interest u/s 201(1A) - bonafide belief - Non deduction of TDS on perquisite - unlike Section 221 of the Act, Section 201 (1A) of the Act is not hedged in by any...

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...

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...

Levy of interest under sec. 201(1A) - non deduction of tds u/s 192 - Liability to interest arises only, when such tax was deductible u/s 192(3) and not u/s 192(1) -...

Penalty u/s. 271(1)(c) - order passed u/s. 201(1)/201(1A) or u/s. 143(3) - non deduction of tds - not passing order u/s 201(1) before initiation of proceedings u/s 271C...

TDS u/s 195 - Demand u/s 201(1) and interest charged u/s 201(1A) - the year-end provisions made by the assessee included “Commission payable to non-residents”, which is...

Quick Updates: