Payee Not Liable for Interest u/s 234B Due to Payer's TDS Shortfall; Payer Responsible for Advance Tax Payment.

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....Interest u/s 234B - shortfall in TDS deduction at the payer's end - shortfall in advance tax at assessee's end - payee/deductee whose payments have already been subjected to TDS provisions cannot be held liable to pay consequential interest u/s 234B - AT....