https://www.taxtmi.com/highlights?id=68143 TDS u/s 194A - disallowance of delayed payment charges - to be treated as interest for the purpose of TDS or not - Provisions of section 194A has no application to delayed payment charges on trade liability and thus, the assessee does not require to deduct TDS u/s. 194A of the Act. - AT en-us Tue, 07 Feb 2023 10:07:45 +0530 Mon, 06 Feb 2023 18:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68143 TDS u/s 194A - disallowance of delayed payment charges - to be treated as interest for the purpose of TDS or not - Provisions of section 194A has no application to delayed payment charges on trade liability and thus, the assessee does not require to deduct TDS u/s. 194A of the Act. - AT Highlights Income Tax Tue, 07 Feb 2023 10:07:45 +0530 https://www.taxtmi.com/highlights?id=68143