Proceedings initiated u/s.201(1) & 201(1A) - Period of ...

Case Laws Income Tax

February 1, 2020

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 Sec.201(3)(ii) of the Act will come into play only when return of TDS is not filed and where return of TDS is filed, the period of limitation is governed by the provisions of Sec.201(3)(i) of the Act which is 2 years from the end of the Financial year in which the return of TDS is filed.

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Proceedings initiated u/s.201(1) & 201(1A) - Period of ...

Case Laws Income Tax

February 1, 2020

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