Levy of interest u/s 201(1A) - failure to deduct TDS u/s 194J - ...

Case Laws Income Tax

September 11, 2018

Levy of interest u/s 201(1A) - failure to deduct TDS u/s 194J - payments made by the assessee herein have been included in the income of the deductees and taxes paid thereon. - There is no choice available to the revenue and interest u/s 201(1A) is to be mandatorily charged for the delayed period of remittance and is automatic in nature.

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Levy of interest u/s 201(1A) - failure to deduct TDS u/s 194J - ...

Case Laws Income Tax

September 11, 2018

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