Reducing time limitation for orders deeming any person to be assessee in default (TAX ADMINISTRATION)

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Full Text of the Document

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....r after so deducting/ collecting fails to pay, the whole or any part of the tax, as required by or under the Act. 2. As per sub-section (3) of section 201 of the Act, there is a time limit of seven years for order made under sub-section (1) of section 201 of the Act deeming a person to be an assessee in default for failure to deduct the whole or any part of the tax where the payee is a person res....