Amendment of section 201

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..... the following sub-sections shall be inserted with effect from the 1st day of April, 2010, namely:— ''(3) No order shall be made under sub-section (1) deeming a person to be an assessee in default for failure to deduct the whole or any part of the tax from a person resident in India, at any time after the expiry of— (i) two years from the end of the financial year in which the statement is filed in .....

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