Tds on int on i.t. refund

One cannot pay the tax to itself.  If govt deducts tax and pays it to itself that does not make any meaning.  So TDS is not made on interest in I-T refund.

"As per Section 194A(viii), this section does not apply to such income credited or paid by the Central Government under any provision of this act or the Indian Income Tax Act,1922 or the Estate Duty Act,1953 or the Wealth- Tax Act or the Gift-tax Act or the Interest- Tax Act. etc.,........."

Sir, hope i am able 2 make u understand  that y IT dept. did not deducted TDS on interest on I.T.Refund.

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