Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Condonation of delay in filing the revised return...     TaxTMI    Settlement applications u/s 245C (1) - “full and...     TaxTMI    Attachment order - SCN was not uploaded on the...     TaxTMI    Validity of assessment order of GST demand -...     TaxTMI    Condonation of delay in filing returns - due to...     TaxTMI    Carry forward of excess payment of tax as ITC for...     TaxTMI    Refund of service tax on Ocean Freight - Precedents...     TaxTMI    Violation of principles of natural justice -...     TaxTMI    Quantification of pre-deposit of 20% before filing...     TaxTMI    Validity of action taken by the GST officers in...     TaxTMI    Territorial Jurisdiction - seeking transfer of...     TaxTMI    Eligibility for Composition scheme - ice-cream -...     TaxTMI    Validity of assessment order - SCN as also the...     TaxTMI    Seeking reimbursement of GST amount paid by the...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Demand on Interest on delayed payment of TDS - The interest u/s. ...

Income Tax

February 12, 2020

Demand on Interest on delayed payment of TDS - The interest u/s. 201(1A) since it is to be calculated from the date on which tax is to be deducted and being mandatory, the Assessing Officer has correctly calculated interest u/s. 201(1A) of the I.T. Act for the amount of TDS outstanding as on 31-03-2004., It is ordered accordingly.

View Source

 

← Previous Next →

 

You may also like:

  1. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  2. TDS on salary - Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192

  3. Manner of calculating interest on delayed payment of tax - Fresh set of rule introduced with retrospective effect - Rule 88B of the Central Goods and Services Tax Rules, 2017

  4. 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 -...

  5. Levy of interest on service tax demand when the assessee has sufficient balance in CENVAT Credit - delayed payment of service tax through cenvat credit - demand of...

  6. Disallowance on account of interest paid on delayed payment of TDS - as the tax deducted at source (TDS) is not in the nature of the income tax which is required to be...

  7. Deduction u/s 10A - Condonation of Delay in filing Return u/s 139(1) - Provisions of the proviso to Section 10A(1A) is mandatory and not merely directory - AT

  8. Maintainability of the order/s u/s. 201 & 201(1A) for failure to deduct tax at source and interest thereon (for the delayed deposit with the Central Government) - The...

  9. Demand of Interest - delayed payment of service tax - renting of immovable property services - the period of limitation would apply to the demand of interest.

  10. Interest paid on late payment of TDS - allowable deduction u/s 37(1) or not? - Interest on delayed payment of TDS cannot be allowed as deduction. - The interest...

 

Quick Updates:Latest Updates

F: Man power supply to Poultry Farm - Taxable or exempt
F: Section 16(4)
F: iterest liability
H: Absolute Confiscation of gold recovered during the course of search - ...
H: Town Seizure - Absolute confiscation of gold - imposition of penalties...
H: Classification of imported goods - amino acid powder - whey protein po...
H: Multiple assessments in the same Bills of Entry - Finalization of prov...
H: Valuation of imported goods - Ethylene Vinyl Acetate [EVA] - The appel...
H: Revocation of Customs Broker License - The Tribunal examined each char...
H: Valuation of imported goods - addition of franchise fee and internatio...
H: Money Laundering - Compliance of summons issued by the petitioner, ED ...
H: Seeking grant of anticipatory bail - Money Laundering - twin condition...
H: Money Laundering - Proceeds of crime - attachment of moveable property...
H: Money Laundering - provisional attachment order - Despite claiming inn...
H: Dishonour of Cheque - Plea to expedite the trial of a complaint - Case...
H: Dishonour of Cheque - Grant of Bail - Mandate to deposit of a minimum ...
N: Seeks to extend the due date for filing of FORM GSTR-1, for the month ...
N: State Government notifies special procedure by a registered person eng...
H: Inclusion of gender specific infrastructure facilities - The Trade Not...
H: The Ministry of Finances recent notification amends the FEMA (Non-debt...
A: REJECTION OF APPLICATION FOR INSOLVENCY RESOLUTION PROCESS OF PERSONAL...
A: Right to personal hearing and Right to object the SCN cannot be compro...
N: Foreign Exchange Management (Non-debt Instruments) (Third Amendment) R...
F: Section 73(11)
N: Amendment in Notification No. CCT/26-2/2018-19/64/1825 dated the 25th ...
N: Seeks to rescind Notification No. S.O. 261 dated the 05th October 202
N: Seeks to extend the due date for filing FORM GSTR-1 for the month of M...
A: Optimizing Efficiency: The Crucial Role of Integrating Inventory Accou...
A: REPAYMENT PLAN IN INSOLVENCY RESOLUTION PROCESS OF PERSONAL GUARANTORS...
A: If an Assessee deposits all taxes, interest, etc. and complies with ot...