Levy of Interest u/s 201(1A) for late deposit of Tax Deducted at ...
Income Tax
August 27, 2020
Levy of Interest u/s 201(1A) for late deposit of Tax Deducted at Source - payment of TDS by the assessee would relate back to the date of presentation of cheques by the assessee to the banker. Accordingly, TDS-CPC, Ghaziabad is directed to revise the aforesaid intimation by taking the date of tender of cheques by the assessee as the actual date of payment and re-compute interest payable by the assessee - AT
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