Tax Ruling: Time Limit for Assessing TDS Default Matches Payee's Assessment Period u/ss 201(1), 201(1A), 195.

Assessee in default u/s 201(1)/201(1A) r.w.s. 195 – Failure of TDS – maximum time-limit available for assessment of the payee is the maximum time-limit within which the payer can be treated as assessee in default - AT .....

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