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Notice Issued Beyond Limitations u/ss 201(1) & 201(1A) for TDS u/s 195 is Time-Barred.

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Full Text of the Document

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....TDS u/s 195 - Limitation for issue of notice u/s 201(1)/201(1A) - proceedings initiated after lapse of 5 years - the notice issued by the AO in this case is beyond 4 years and the same is barred by limitation.....

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