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Interest on late payment/deduction of tds

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(Querist)
27 December 2013 Hi All, What is the challan to be used for interest on late payment of tds ? What is the section applicable ?
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
27 December 2013 Challan is same i.e., ITNS 281.

Quote any section to which such interest relates.

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