Assessee in default u/s 201 not absolved if the resident who receives the payment without TDS files a loss return.…
No requirement to file separate appeals against TDS default u/s 201(1) and interest default 201(1A) to work tax effect In…
TDS default proceedings u/s 201(3) for a period earlier than 4 years prior to 31-03-2011 not authorized by CBDT Circular-05/2010…
TDS default Proceedings u/s 201/201A can not be initiated unless it is found that deductee has also failed to pay…