Interest on TDS Litigations by Kasi Viswanathan V is a Practice book on Income Tax on Conferenza, priced at ₹445 (10% off MRP ₹495). Published by Bharat Law House. Order online with fast delivery across India.
- Price
- ₹445 · 10% off
- Course
- Practice
- Subject
- Income Tax
- Edition
- 1st edn., 2024
- Pages
- 240
Interest on TDS Litigations
Bharat Law House
Book Specifications
- Edition1st edn., 2024
- Edition
- 1st edn., 2024
- Pages
- 240
- Chapters
- 12
- Appendices
- 2
About this book
A focused study of interest provisions under section 201 of the Income Tax Act, exploring when interest applies, how onus shifts between assessee and department, and key changes in law. For CA/CS practising in income tax litigation and compliance.
At a glance
| Edition | 1st edn., 2024 |
| Pages | 240 |
| Chapters | 12 |
| Appendices | 2 |
What's inside
- Section 201 provisions traced through different amendments with bare text comparisons.
- Exploration of interest eligibility: when payee losses arise, self-assessment/advance tax positions, and TDS delays.
- Mechanics of credit for tax deducted and how payment-timing affects interest liability.
- Shifts in burden of proof between assessee and revenue department.
- Finance Bill notes and legislative intent behind section 201 changes.
- Practical checks and balances in claiming or defending interest demands.
Who should buy this
- CA practitioners handling income tax disputes involving TDS interest claims.
- CS professionals advising on compliance gaps and litigation risk in section 201 matters.
- Tax consultants resolving client queries on interest attractability and payment sequencing.
Publisher's description
Edition: 1st edn., 2024
ISBN: 978-81-9708-142-2
Pages: 240
Author: Kasi Viswanathan V
Chapter 1 Chapter XVII - Inextricably Interwoven
Chapter 2 Balancing act – inherent checks and balances
Chapter 3 Is interest contingent upon declaration?
Chapter 4 Characteristics of Interest
Chapter 5 Payee suffers loss whether interest attracted?
Chapter 6 Interest – if self-assessment/advance tax are excess
Chapter 7 Relevance of payee’s assessment and payment
Chapter 8 Oscillating onus
Chapter 9 Credit for Tax Deducted
Chapter 10 New insertions, Guidelines and thoughts
Chapter 11 Is interest on TDS delay – allowable?
Chapter 12 Conclusion – the new beginning and take-aways
Appendix 1 Bare provisions of section 201 at different points of time to capture changes in the provisions of law focused on section 201(1) and 201(1A)
Appendix 2 Memorandum of Finance BillsFrequently asked questions
What is Interest on TDS Litigations?+
A focused study of interest provisions under section 201 of the Income Tax Act, exploring when interest applies, how onus shifts between assessee and department, and key changes in law. For CA/CS practising in income tax litigation and compliance. At a glance Edition 1st edn., 20
Who is the author of Interest on TDS Litigations?+
Kasi Viswanathan V (Bharat Law House).
How much does Interest on TDS Litigations cost?+
Interest on TDS Litigations is available for ₹445 (MRP ₹495) on Conferenza, with fast delivery.
Which exam is Interest on TDS Litigations for?+
Practice — Income Tax.
Which edition of Interest on TDS Litigations is this, and is it the latest?+
This listing is the 1st edn., 2024. Editions are revised for the latest syllabus and amendments — the current edition and its full details are shown on this page.
Is Interest on TDS Litigations good for self-study of Income Tax?+
Interest on TDS Litigations is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Interest on TDS Litigations by Kasi Viswanathan V is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Interest on TDS Litigations available as a free PDF download?+
Interest on TDS Litigations is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.