Bharat’s Interest on TDS Litigations by Kasi Viswanathan V – 1st Edition 2024.

Bharat’s Interest on TDS Litigations by Kasi Viswanathan V – 1st Edition 2024.

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

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