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Tag: Interest for failure to deposit tax deducted at source

Section 398 of the Income Tax Act, 2025 – Consequences of TDS Defaults

TDSMAN    July 23, 2026 July 23, 2026    No Comments on Section 398 of the Income Tax Act, 2025 – Consequences of TDS Defaults

The provisions relating to Tax Deducted at Source (TDS) defaults have been restructured under the Income Tax Act, 2025. The earlier Section 201(1) and Section 201(1A) of the Income Tax… Read more »

Income Tax, PAN, TAN, TDS, TDS Rates, TDS Resources, TDS return, TDS Sections, TDSMAN Software    assessee-in-default, Consequences of TDS defaults, Failure to Deduct or Pay TDS, Failure to Deduct Tax at Source, Failure to deposit tax deducted at source, Interest for failure to deduct tax at source, Interest for failure to deposit tax deducted at source, section 201(1), Section 201(1A), Section 398, Section 398(3)(a)(i), Section 398(3)(a)(ii), TDS defaults

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