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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