¹[4A. Restricted liability to pay tax.—

An employer, who has been granted certificate of registration on or after the 1st April 2017, shall not be liable to pay tax for a period of more than four years from the end of the year immediately preceding the year in which the certificate of registration has been granted or the year in which the proceeding for registration is initiated against him, whichever is earlier.]

Notes:-

1. Inserted by Mah. Act No. 31 of 2017 dt. 15th April 2017, w. e. f. 1st April, 2017.