Demand on Interest on delayed payment of TDS - The interest u/s. 201(1A) since it is to be calculated...

Demand on Interest on delayed payment of TDS - The interest u/s. 201(1A) since it is to be calculated from the date on which tax is to be deducted and being mandatory, the Assessing Officer has correctly calculated interest u/s. 201(1A) of the I.T. Act for the amount of TDS outstanding as on 31-03-2004., It is ordered accordingly. .....

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