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    <title>section 201, section 220, section 221</title>
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    <description>The querist seeks clarification under the Income Tax Act about the limitation period for passing an order under the provision for recovery from persons required to deduct tax at source, whether different cases attract two year or four year limitation periods, and which statutory provisions prescribe penalty and interest; a respondent indicates subsections addressing time limits govern orders under that provision.</description>
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      <title>section 201, section 220, section 221</title>
      <link>https://www.taxtmi.com/forum/issue?id=3812</link>
      <description>The querist seeks clarification under the Income Tax Act about the limitation period for passing an order under the provision for recovery from persons required to deduct tax at source, whether different cases attract two year or four year limitation periods, and which statutory provisions prescribe penalty and interest; a respondent indicates subsections addressing time limits govern orders under that provision.</description>
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      <law>Income Tax</law>
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