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Interest payable for non-payment of tax by trust or institution.

Interest payable for non-payment of tax by trust or institution. - Section 115TE - Act - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS - Income Tax - Section 115TE - 1[Interest payable for non-payment of tax .....

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n 115TD, within the time allowed under sub-section (5) of that section, he or it shall be liable to pay simple interest at the rate of one per cent. for every month or part thereof on the amount of such tax for the period beginning on the date immedi .....

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