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CA Notes : Including Handwritten Notes & some important stuff for CA IPCC & CA Final

Statute cannot have any retrospectivity unless expressly provided therein

Failure to deduct or pay TDS attract Section 271C

Penalty can be imposed for default/delay in payment of Service Tax u/s 76 or 78

Limitation period starts from date of manually serving copy of order if assessee choose to opts out e-proceeding
