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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

TDS liability - period of limitation - The limitation for ...

Case Laws     Income Tax

June 9, 2016

TDS liability - period of limitation - The limitation for initiating action under section 201(1) of the Act, therefore, expired on 31st March, 2012 whereas the amendment in section 201 of the Act as amended by Finance Act No.2 of 2014 came into force with effect from 28th May, 2012 - the notices are clearly barred by limitation - HC

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