https://www.taxtmi.com/acts?id=10708 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. en-us Tue, 04 Aug 2009 17:35:55 +0530 Sat, 08 Aug 2009 14:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10708 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. Act-Rules F. Acts / Amendment Acts Tue, 04 Aug 2009 17:35:55 +0530 https://www.taxtmi.com/acts?id=10708