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Levy of interest for late deposit of TDS for two months instead of one month - delay of few days - the...

Levy of interest for late deposit of TDS for two months instead of one month - delay of few days - the question of levy of interest for the second month can arise only if the period of time between the date on which tax was deducted and the date on which tax was paid to the Government exceeds one month. - AT .....

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