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    <description>Delay in compliance with Tax Deducted at Source obligations attracts two distinct interest liabilities: interest on delayed deduction charged monthly (or part-month) where tax is not deducted when payable, and a higher interest on delayed remittance charged monthly (or part-month) where deducted tax is not deposited with the government; interest accrues for each month or part of a month and TDS returns may be revised to correct reporting.</description>
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