TMI BlogLevy of interest u/s. 201(1A) - period of interest liability - TDS demand was deleted on ground that...Levy of interest u/s. 201(1A) - period of interest liability - TDS demand was deleted on ground that deductees/parties have reflected the receipts in their income - absence of liability for tax will not dilute the default and levy of interest u/s. 201(1A) is mandatory - interest shall be calculated from the date on which tax was first deductible by the deductor to the date of filling of return by the recipient deductee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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