https://www.taxtmi.com/caselaws?id=467588 For interest under section 201(1A), TDS paid by cheque is treated as paid on the date the cheque is tendered to the bank, provided it is subsequently honoured. Payment by cheque is conditional, but upon honour it relates back to delivery. Bank records establishing timely tender and absence of dishonour support treating the tender date as the payment date. Section 46 of the Negotiable Instruments Act, 1881 and the relevant CBDT circular support this position. Consequently, no interest is leviable where the cheque was tendered by the prescribed due date, even if debit and challan generation occurred later. en-us Wed, 04 Oct 2017 00:00:00 +0530 Wed, 25 Mar 2026 14:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467588 For interest under section 201(1A), TDS paid by cheque is treated as paid on the date the cheque is tendered to the bank, provided it is subsequently honoured. Payment by cheque is conditional, but upon honour it relates back to delivery. Bank records establishing timely tender and absence of dishonour support treating the tender date as the payment date. Section 46 of the Negotiable Instruments Act, 1881 and the relevant CBDT circular support this position. Consequently, no interest is leviable where the cheque was tendered by the prescribed due date, even if debit and challan generation occurred later. Case-Laws Income Tax Wed, 04 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467588