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Whether t.d.s is required to be deducted on interest payment

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05 December 2014 We are making payment of interest on delayed payment of dues to Suppliers. You are requested to advise whether T.D.S is to be made on these interest payment u/s 194A

05 December 2014 Section 194A doesn't apply. Citation :- ITO Vs Parag Mahasukhlel Shah (2011) 46 SOT 302.



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