Interest Mandatory u/s 201(1A) for TDS Delay Even If Payee Filed Return and Paid Taxes.

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....Non deduction of tds - payee has filed the return and paid the taxes - There might not have been any loss to the revenue in terms of tax but the revenue have to be compensated for the delay in payment of taxes to the exchequer. The charging of interest u/s 201(1A) since is mandatory - AT....