Tax Authorities Must Initiate TDS Non-Deduction Proceedings Within Specific Time Limits u/ss 201 and 201(1A.

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....Non deduction of TDS - Period of limitation u/s 201(3) - proceedings under section 201/201(1A) of the Act, can be initiated only within three years from the end of the assessment year or within four years from the end of the relevant financial year. - AT....