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Income Tax - Highlights / Catch Notes

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TDS liability - period of limitation - proceedings u/s 201 can ...


TDS Office Can Initiate Proceedings u/s 201 Within 2-6 Years Based on Statement Filing Status.

May 6, 2016

Case Laws     Income Tax     AT

TDS liability - period of limitation - proceedings u/s 201 can be initiated by the TDS office within the period of 2 years from the end of the financial year in which statement referred to in sec.200 is filed or in cases where no statement is filed, within the period of 6 years from the end of the relevant financial year - AT

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