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Withholding tax is a responsibility cast upon the payer and failure to withhold appropriate taxes shall result in liability to pay such taxes along with interest and penalty. But how far can the taxman go back in time to cast these liabilities.

Rakesh Nangia, Managing Partner contributed an article on Withholding tax: Deduction must if payment made top NRIs for Financial Express.

Withholding Tax - Rakesh Nangia