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Income Tax - Highlights / Catch Notes

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TDS u/s 195 - Limitation for issue of notice u/s 201(1)/201(1A) ...


Notice Issued Beyond Limitations u/ss 201(1) & 201(1A) for TDS u/s 195 is Time-Barred.

October 17, 2018

Case Laws     Income Tax     AT

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 years and the same is barred by limitation.

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