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POOJA (ARTICLE ASSISTANT)     06 February 2022

TDS On interest received in Summary suit?

Any interest received from summary suit is received after deduction of TDS or full amount is liable received by petitioner??


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Archana Pandey

Archana Pandey   07 February 2022

Dear Pooja, 

TDS is applicable if it's fall in Clause u/s 194 A of Income Tax Act 1961. Interest is liable after deduction of TDS if it falls. 


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