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Interest and penalty of tds

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(Querist)
28 November 2013 When TDS Is outstanding for full financial year than how to calculate interest and penalty .
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CMA. CS. CA (Final)Santosh Jha

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CMA. CS. CA (Final)Santosh Jha (Expert)
28 November 2013 1.5% interest p.a from the date when defoult occured to the default continued plus penalty will be applicable as per income tax authority order

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