Document Identification Number compliance renders TDS-default orders invalid where mandatory DIN requirements are breached and curative provision does...
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.
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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TaxTMI 
TaxTMI 
of 4916 
