Levy of interest u/s 201(1A) - online payment of TDS on 7th of ...
Case Laws Income Tax
January 13, 2020
Levy of interest u/s 201(1A) - online payment of TDS on 7th of the following month - In the online Tax Accounting System (OLTAS), the date of remittance was shown as 8th / 9th of the succeeding month. - the levy of interest u/s 201(1A) to the facts and circumstances of the present case cannot be justified.
View Source