Non deduction of TDS - Levy of interest u/s 201(1A) is ...

Case Laws Income Tax

September 10, 2012

Non deduction of TDS - Levy of interest u/s 201(1A) is automatic, however it is not so in case of imposition of penalty u/s 271C. Section 273B provides a discretion to the AO towards imposition of penalty u/s 271C - AT

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Non deduction of TDS - Levy of interest u/s 201(1A) is ...

Case Laws Income Tax

September 10, 2012

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