Levy of interest u/s 201(1A) - failure to deduct TDS - ‘long term capital gain’ referred to in section...

Levy of interest u/s 201(1A) - failure to deduct TDS - ‘long term capital gain’ referred to in section 115E(a) will only apply to certain transactions as specified under Chapter XIIA and not to a transaction of the nature entered into between present assessee and non resident. - AT .....

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