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regarding of TDS

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26 July 2010 what is Interest rate of late deposit of TDS other than salary, ie- Rent, contractor,ect


Anirudh
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
26 July 2010 Rate of Interest is 1.5% per month w.e.f. 01.07.2010. (even for part of a month) earlier it was 1% per month.
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Anirudha

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Anirudha (Querist)
26 July 2010 Thank u so much ,Is any circular released for the current rate@1.5% by CBDT

Pls provide me
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Shyam Lal Naik

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Shyam Lal Naik (Expert)
26 July 2010 Please refer to Section 201(1A).

Interest for late deduction is 1%. Interest for late deposit after deduction is 1.5%.

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