Section 201(3) of the income tax Act, 1961 — TDS — Sub section (3) of section 201 was substituted by Finance (No.2) Act, 2014 with effect from October 1,2014 whereby the limitation period of passing an order treating the assessee as in default for failure to deduct tax at source has been extended to seven years from the financial year in which the payment is made or credit is given. Order treating the assessee in default under pre amended law was within the extended time limit as amendment extending time limit was only procedural—Income Tax Officer vs Shri Rang Infrastructure P. ltd [2019] 75 ITR (trib) 104 (Ahmedabad)