Interest on TDS Delay: "Month" Means 30 Days, Not Calendar Month, u/s 201(1A.

Interest u/s 201(1A) - delay in payment of TDS - the term "month" must be given the ordinary meaning of the term of 30 days period and not the British calendar month as defined in section 3(35) of the General Clauses Act. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X