Non-deduction of TDS on lease payments to Noida Authority makes payer liable u/ss 201(1) & 201(1A).

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....Non deduction of TDS on such lease rental payment and interest to the Noida Authority - assessee-in-default - if such tax and interest are not paid by the NOIDA, the assessee cannot be exonerated from the liability u/s 201(1) and 201(1A).....