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    <title>Interest on Motor Vehicle Act compensation is non-taxable until award; post-decision interest is taxable u/s 194A.</title>
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    <description>TDS u/s 194A on Interest accrued on Compensation awarded under the Motor Vehicle Act - Interest for the period from the date of the Claim Petition till passing of the award or the judgment is not taxable and hence no TDS liability - However, interest for delayed deposit of award after the decision, is taxable.</description>
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      <description>TDS u/s 194A on Interest accrued on Compensation awarded under the Motor Vehicle Act - Interest for the period from the date of the Claim Petition till passing of the award or the judgment is not taxable and hence no TDS liability - However, interest for delayed deposit of award after the decision, is taxable.</description>
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