Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Validity of order u/s.201 & u/s.201(1A) - tds liability - period ...


TDS Order u/ss 201 & 201(1A) Must Be Issued Within 2 Years of Financial Year End.

August 3, 2016

Case Laws     Income Tax     AT

Validity of order u/s.201 & u/s.201(1A) - tds liability - period of limitation - As per this time limit to pass order u/s.201(1) & 201(1A) of the Act is two years from the end of the financial year in which the above statement is filed. Since the last quarter i.e. 4th Quarter return filed on 12.06.2008, the financial year relevant to this month June, 2008 which ended on 31.03.2009. Hence, two years from the end of the financial year would be over of 31.03.2011 - AT

View Source

 


 

You may also like:

  1. 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...

  2. The Income Tax Appellate Tribunal held that if there are bona fide reasons for deducting lower tax in the earlier months of the financial year, and the shortfall is...

  3. Non deduction of TDS - Period of limitation u/s 201(3) - proceedings under section 201/201(1A) of the Act, can be initiated only within three years from the end of the...

  4. Proceedings u/s 201(1) - not deducting TDS on the year-end provision - Therefore there is a sufficient and reasonable cause for not deducting TDS on the year-end...

  5. Validity of order passed u/s. 201(1)/201(1A) - period of limitation - expiry of two years from the end of the financial year in which TDS statement was filed - As...

  6. Reasonable time limit for issuing notice u/s 201(1)/201(1A) is 4 years, as held in GE India Technology Centre and Mahindra & Mahindra Ltd. judgments. Where notice is...

  7. Income Tax: The proposed amendments aim to introduce a time limitation of six years from the end of the relevant financial year or two years from the end of the...

  8. TDS u/s 194I - assessee in default - the order passed under Sec.201 (1) and (1A) of the Act on 28.1.2008 for the assessment year 2002-03, would be barred by limitation...

  9. Proceedings initiated u/s.201(1) & 201(1A) - Period of limitation - retrospective effect of amendments - period extended from 2 years to 6 years - The provisions of...

  10. Orders u/s 201(1) and 201(1A) - period of limitation - True, the provision was amended bringing in a limitation of four years, in 2010 and then later extended to six...

  11. Time limit for passing an Order - TDS default - order passed u/s 201(1) or 201(1A) cannot be held as barred by limitation if it is passed within 4 years from the end of...

  12. Disqualification of Director - deactivation of DIN - It cannot but be held that the operation of the 2014 and 2018 Amendments to the 2013 Act are prospective in nature -...

  13. TDS u/s 195 - Limitation for issue of notice u/s 201(1)/201(1A) - proceedings initiated after lapse of 5 years - the notice issued by the AO in this case is beyond 4...

  14. The High Court held that the order passed u/s 201(1) and 201(1A) of the Income Tax Act for treating consultancy charges paid to a foreign company as fees for technical...

  15. Validity of the notice issued u/s. 143(2) - statutory time limit to issue notice - the AO has issued notice u/s. 143(2) on 12/10/2020 after expiry of six months from the...

 

Quick Updates:Latest Updates