Time limit for initiation of proceedings u/s 201(1) - treating ...

Income Tax

December 4, 2017

Time limit for initiation of proceedings u/s 201(1) - treating the assessee “as assessee in default” - failure to deduct TDS - The period of 7 years has been brought in by the Finance Act, 2014 w.e.f. 1.10.2014 and therefore, cannot be applied to the case on hand as any amendment to the detriment of an assessee cannot be applied retrospectively. - AT

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Time limit for initiation of proceedings u/s 201(1) - treating ...

Income Tax

December 4, 2017

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