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Tuesday, September 16, 2025

Tag: Section 201(1A)

Circular on Interest Waiver (TDS / TCS)

The Income Tax Department, through Circular No. 5/2025, dated 28th March ’25, has introduced a waiver mechanism for certain interest liabilities related to TDS /…

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Sections under which interest for various delays/ defaults need to be paid

The sections under which interest for various delays/ defaults need to be paid are as follows: Section 234A for delay in filing the return of…

View More Sections under which interest for various delays/ defaults need to be paid

Sections under which interest for various defaults need to be paid

The sections under which interest for various defaults need to be paid are as follows: Section 234A for delay in filing the return of income…

View More Sections under which interest for various defaults need to be paid

Sections under which interest for various delays/ defaults need to be paid

The sections under which interest for various delays/ defaults need to be paid are as follows: Section 234A for delay in filing the return of…

View More Sections under which interest for various delays/ defaults need to be paid

Sections under which interest for various delays/ defaults need to be paid

The sections under which interest for various delays/ defaults need to be paid are as follows: Section 234A for delay in filing the return of…

View More Sections under which interest for various delays/ defaults need to be paid

Sections under which interest for various defaults need to be paid

The sections under which interest for various defaults need to be paid are as follows: Section 234A for delay in filing the return of income…

View More Sections under which interest for various defaults need to be paid

Interest Liability for TDS Assessee-in-Default

A TAN holder who fails to deduct whole or any part of the tax at source is treated as an assessee-in-default. But, as per provision…

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Sections under which interest for various defaults need to be paid

The sections under which interest for various defaults need to be paid are as follows: Section 234A for delay in filing the return of income…

View More Sections under which interest for various defaults need to be paid

Statutory provisions attracted on failure to deposit tax in government account after deduction

If the employer has deducted the tax at source but failed to deposit wholly or partly, the tax so deducted in government account, the following…

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What is the Interest for non-payment of tax as per demand notice?

Let us first understand the provisions of section 220(1) relating to payment of tax as per demand notice. Then we will understand the provision for…

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