Interest on TDS Litigations by Kasi Viswanathan V – 1st Edition 2024

Description

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