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Interest on late payment of TDS

This query is : Resolved 

25 March 2011 sir
can anyone tell me that i dad deposited tds amount with interest due to late payment of tds @1% & 1.5 % respectively!!!

what accounting treatment i need to give for the interest paid ????

can i debit it to P& L account if not then what to do?????

25 March 2011 debit it to P& L account



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