Interest Levy u/s 201(1A) Deemed Unjustified Due to OLTAS Remittance Date Discrepancy for TDS Payment.

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....Levy of interest u/s 201(1A) - online payment of TDS on 7th of the following month - In the online Tax Accounting System (OLTAS), the date of remittance was shown as 8th / 9th of the succeeding month. - the levy of interest u/s 201(1A) to the facts and circumstances of the present case cannot be justified.....