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        Section 62 - Amendment of section 201

        Finance (No. 2) Act, 2014
        Chapter III
        DIRECT TAXES

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        Time-bar on withholding tax recovery: orders barred after seven years from the financial year when payment or credit occurred. The substituted section 201(3) provides that no order under section 201(1) deeming a person to be an assessee in default for failure to deduct tax from a person resident in India shall be made after the expiry of seven years from the end of the financial year in which the payment is made or credit is given.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Time-bar on withholding tax recovery: orders barred after seven years from the financial year when payment or credit occurred.

                                The substituted section 201(3) provides that no order under section 201(1) deeming a person to be an assessee in default for failure to deduct tax from a person resident in India shall be made after the expiry of seven years from the end of the financial year in which the payment is made or credit is given.


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