https://www.taxtmi.com/caselaws?id=305028 The amended first proviso to section 201(1) was treated as a curative provision and applied retrospectively to non-resident payees where the income had been returned and tax paid, so the deductor was not retained as an assessee in default and the section 201(1) demand was deleted. Interest under section 201(1A) was confined to the period from the date tax was deductible until the date the non-resident payees filed their returns, and was directed to be recomputed on that basis. en-us Fri, 13 May 2022 00:00:00 +0530 Fri, 11 Nov 2022 08:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305028 The amended first proviso to section 201(1) was treated as a curative provision and applied retrospectively to non-resident payees where the income had been returned and tax paid, so the deductor was not retained as an assessee in default and the section 201(1) demand was deleted. Interest under section 201(1A) was confined to the period from the date tax was deductible until the date the non-resident payees filed their returns, and was directed to be recomputed on that basis. Case-Laws Income Tax Fri, 13 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305028