9 results for “TDS”+ Section 1clear
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In the result, appeals of the assessee are dismissed
Bench: Shri. B. R. Baskaran & Shri Amit Shukla
1) of the I.T. Act. However, interest under section 201(1A) of the I.T. Act is leviable wherein the Principal Officer (deductor) does not deduct the whole or any part of the tax or after deducting fails to pay the tax as required by or under this Act. In that case he is liable to pay simple interest