Interest Levied for Non-Deduction of Tax u/s 201(1A) Until Income Tax Return is Filed.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of interest u/s 201(1A) - non-deduction of tax at source and non-remittance to Government of India account - the interest is chargeable from the date of such tax is deductible to the date of furnishing of return of income....