Entity Not "Assessee-in-Default" for Not Deducting Tax on Roaming Charges u/s 194J; No Interest Charge Required.

Assessee-in-default' for non-deduction of tax at source u/s 194J of the Act on roaming charges paid to other telecom operators - Once, the assessee is treated as assessee not in default u/s.201(1), the interest u/s. 201(1A) is not required to be charged .....

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