Interest on TDS Litigations

About Interest on TDS Litigations

Chapter 1 Chapter XVII – Inextricably Interwoven
Chapter 2 Balancing act – inherent checks and balances
Chapter 3 Is interest contingent upon declaration?
Chapter 4 Characteristics of Interest
Chapter 5 Payee suffers loss whether interest attracted?
Chapter 6 Interest – if self-assessment/advance tax are excess
Chapter 7 Relevance of payee’s assessment and payment
Chapter 8 Oscillating onus
Chapter 9 Credit for Tax Deducted
Chapter 10 New insertions, Guidelines and thoughts
Chapter 11 Is interest on TDS delay – allowable?
Chapter 12 Conclusion – the new beginning and take-aways
Appendix 1 Bare provisions of section 201 at different points of time to capture changes in the provisions of law focused on section 201(1) and 201(1A)
Appendix 2 Memorandum of Finance Bills