https://www.taxtmi.com/acts?id=18688 The amendment substitutes the existing temporal bar to deeming a person an assessee in default for failure to deduct tax from a resident, providing that no order shall be made under the deeming provision after the expiry of a seven-year limitation period from the end of the financial year in which payment is made or credit is given, thereby replacing the prior bifurcated limitation rule tied to filing of the related statement. en-us Fri, 11 Jul 2014 16:32:33 +0530 Fri, 11 Jul 2014 16:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18688 The amendment substitutes the existing temporal bar to deeming a person an assessee in default for failure to deduct tax from a resident, providing that no order shall be made under the deeming provision after the expiry of a seven-year limitation period from the end of the financial year in which payment is made or credit is given, thereby replacing the prior bifurcated limitation rule tied to filing of the related statement. Act-Rules Bills Fri, 11 Jul 2014 16:32:33 +0530 https://www.taxtmi.com/acts?id=18688