Interest For Delay In Payment Of TDS/TCS And For Non-Payment Of Tax Demanded

1.	Introduction
2.	Basic provisions relating to due date of payment of TDS to the credit of Government
3.	Has the firm paid taxes to the credit of the Government within the prescribed time?
4.	Interest for failure to deduct tax at source/delay in payment of TDS
5.	Interest in case if the deductee has paid the tax
6.	Non filing of TDS statement without payment of interest
7.	Basic provisions relating to due date of payment of TCS to the credit of Government
8.	Interest for failure to collect tax at source/delay in payment of TCS
9.	Interest in case if the buyer or licensee or lessee has paid the tax
10.	Non filing of TCS statement without payment of interest
11.	Interest for non-payment of tax as per demand notice
12.	Appeal filed to challenge the demand notice
13.	Variation in amount of interest in certain cases
14.	Waiver of interest under section 220(2A) by Commissioner
15.	Time-limit for passing order under section 220(2A)