? obligation the TAN Holder has to comply with the 'Defaults' information in tin-nsdl.com

[Ram babu R]

The income tax dept. has raised demands in its tin-nsdl.com site 'defaults' information for short deduction, late payment etc.etc.

Now it has started sending notices to each of the TAN holders individually to pay these amounts alongwith interest(which they should have paid while paying TDS)+interest on interest for delay from the date of intimation through the nsdl site.

NOW the question is mere informing through tin-nsdl.com create an obligation on the part of the TAN holder.

[DR.MARIAPPAN GOVINDARAJAN]

I think this issue would be settled at your end. If not please inform.

AI Summary

TAN holder obligation: whether online defaults listing creates enforceable payment duty with accrued interest and penalties. The tax authority lists TDS/TCS shortfall and late-payment 'defaults' on the tin-nsdl.com portal and issues individual notices requiring payment of the amounts shown plus interest and further interest for delay; the central question is whether mere online publication or intimation through that portal creates an immediate, independent legal obligation on the TAN holder absent further formal assessment or statutory notice formalities.