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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Levy of interest u/s 201(1A) - Delay in depositing TDS to ...

Income Tax

December 26, 2018

Levy of interest u/s 201(1A) - Delay in depositing TDS to government - When the assessee has made payment of TDS on 07.07.2014 by way of online payment and the same was debited from his account on 07.07.2014, the same is to relate back with date of online payment i.e. 07.07.2014 and not 08.07.2014 - No interest liability.

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