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Income Tax - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Levy of interest u/s 201(1A) - delayed remittance of TDS ...

Income Tax

November 24, 2022

Levy of interest u/s 201(1A) - delayed remittance of TDS deducted - delay in remitting the amounts deducted as TDS arose only on account of the fact that the Officer in question was deputed for election duty for the period from January 2014 to May 2014 in connection with the Lok Sabha Election of 2014. - No interest liability - HC

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