Certificate u/s 197: No Default for Assessee if Tax is Paid, But Interest u/s 201(1A) Applies.

Certificate u/s 197: No Default for Assessee if Tax is Paid, But Interest u/s 201(1A) Applies. https://www.taxtmi.com/highlights?id=19781 Low or Non-deduction of Tax at source certificate u/s 197 – when tax was paid by the deductee, the assessee shall not be held to be in default, but the interest u/s 201(1A) of the Act is mandatory - AT en-us Mon, 25 Aug 2014 17:08:07 +0530 Mon, 25 Aug 2014 17:08:07 +0530 TaxTMI RSS Generator Certificate u/s 197: No Default for Assessee if Tax is Paid, But Interest u/s 201(1A) Applies. https://www.taxtmi.com/highlights?id=19781 Low or Non-deduction of Tax at source certificate u/s 197 – when tax was paid by the deductee, the assessee shall not be held to be in default, but the interest u/s 201(1A) of the Act is mandatory - AT Highlights Income Tax Mon, 25 Aug 2014 17:08:07 +0530 https://www.taxtmi.com/highlights?id=19781