Levy of interest U/s. 201A for non deduction of TDS - 90% of the ...
Case Laws Income Tax
November 28, 2019
Levy of interest U/s. 201A for non deduction of TDS - 90% of the advanced tax must have been paid by those hospitals and therefore we direct the Assessing Officer to levy the interest on the shortfall of 10% of TDS amount up to the date of filing of returns by the deductees U/s.201(1A).
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