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    <title>? obligation the TAN Holder has to comply with the &#039;Defaults&quot; information in tin-nsdl.com</title>
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    <description>The tax authority lists TDS/TCS shortfall and late-payment &#039;defaults&#039; 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.</description>
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      <description>The tax authority lists TDS/TCS shortfall and late-payment &#039;defaults&#039; 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.</description>
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