Time limit for correction statements: limits post filing revisions of TDS/TCS statements, imposing multi year finality to filings. Imposes a six year cut off for delivering correction statements for TDS and TCS: no correction statement may be delivered after six years from the end of ... Summary
Time limit for correction statements: limits post filing revisions of TDS/TCS statements, imposing multi year finality to filings.
Imposes a six year cut off for delivering correction statements for TDS and TCS: no correction statement may be delivered after six years from the end of the financial year in which the original statement was delivered, thereby providing finality to TDS/TCS filings and preventing indefinite post filing revisions.
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