Interest on Motor Vehicle Act compensation is non-taxable until award; post-decision interest is taxable u/s 194A.

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....TDS u/s 194A on Interest accrued on Compensation awarded under the Motor Vehicle Act - Interest for the period from the date of the Claim Petition till passing of the award or the judgment is not taxable and hence no TDS liability - However, interest for delayed deposit of award after the decision, is taxable.....