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2003 (1) TMI 70 - CALCUTTA HIGH COURTComputation of interest payable under section 201(1A) - Whether there cannot be any computation of interest payable under section 201(1A) of the Income-tax Act, 1961, until there has been a deduction? - The use of the expression "shall" in sub-section (1A) makes the liability to pay interest in the circumstances mentioned mandatory. – question is answered in negative
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