Short Description: About Interest on TDS Litigations Chapter 1 Chapter XVII - Inextricably Interwoven Chapter 2 Balancing act – inherent checks and balances Chapter 3 Is interest contingent upon declaration? Chapter 4 Characteristics of Interest Chapter 5 Payee suffers loss whether interest attracted? Chapter 6 Interest – if self-assessment/advance tax are excess Chapter 7 Relevance of payee’s assessment and payment Chapter 8 Oscillating onus Chapter 9 Credit for Tax Deducted Chapter 10 New insertions, Guidelines and thoughts Chapter 11 Is interest on TDS delay – allowable? Chapter 12 Conclusion – the new beginning and take-aways Appendix 1 Bare provisions of section 201 at different points of time to capture changes in the provisions of law focused on section 201(1) and 201(1A) Appendix 2 Memorandum of Finance Bills
ISBN: 978-81-9708-142-2
AUTHOR: Kasi Viswanathan V
Edition: 1st edn., 2024
Year: 2024
Pages: 240
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