Time bar for deeming a person an assessee in default depends on filing of the statement; shorter limitation applies.

The amendment substitutes "the statement" for "the quarterly statement" in section 201 and inserts a time bar on making orders deeming a person an assessee in default for failure to deduct tax: a shorter limitation period applies where the statement has been filed and a longer limitation period applies in other cases, subject to a transitional proviso for earlier years; specified general limitation provisions and their explanations are made applicable to these time limits.

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