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Tuesday, September 16, 2025

Tag: Section 201(1A)

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…

View More Interest Liability for TDS Assessee-in-Default

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

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…

View More Interest Liability for TDS Assessee-in-Default

Non-Deduction of TDS owing to bonafide belief by Deductor – Judgement/Order

Ms Karnataka Power Transmission Corpn. Ltd. Vs ITO (OSD) (TDS) (ITAT Bangalore) FACTS – Karnataka Power Transmission Corporation Ltd. paid cash equivalent of unutilized leave…

View More Non-Deduction of TDS owing to bonafide belief by Deductor – Judgement/Order

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

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…

View More Interest Liability for TDS Assessee-in-Default

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

Interest, Penalty & Prosecution for Failure to Deposit Tax Deducted

If a person fails to deduct the whole or any part of the tax at source, or, after deducting, fails to pay the whole or…

View More Interest, Penalty & Prosecution for Failure to Deposit Tax Deducted

Interest, Penalty & Prosecution for Failure to Deposit Tax Deducted

If a person fails to deduct the whole or any part of the tax at source, or, after deducting, fails to pay the whole or…

View More Interest, Penalty & Prosecution for Failure to Deposit Tax Deducted

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