Entities Not Liable for TDS if Job-Worker Pays Full Tax, But Interest and Penalties May Apply (Sections 13(5), 13(8.

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....Liability of tax under TNVAT Act - Non compliance of TDS provision - tax paid by job-worker - when the deductee has paid the entire tax liability on the monies received, the entity/person, who has the obligation to TDS cannot be mulcted with liability, however, the same is liable to pay interest for the delayed period, besides penalty u/s 13(5) and 13(8)....