ITD advisory on new time limit of 2 years for filing TDS/TCS correction returns
September 8, 2025
Income Tax
Income Tax Department had issued an advisory on new time limit for filing TDS/TCS correction returns as per Income Tax Act 2025 which reduced time limit to two years from six years. The Finance Act (No. 2), 2024, has amended Section 200(3) and Section 206C(3B) of the Income-tax …