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Ms Chhavi Rajput
On 12/21/18, 2:13 AM
As per Section 206C(7)  if the seller does not collect the tax or after collecting the tax fails to pay it as required under this section, he shall be liable to pay simple interest at the rate of two per cent per month or part thereof on the amount of such tax from the date on which such tax was collectable to the date on which the tax was actually paid, i.e. the person is liable for an interest of 2% per month or part from required date of collection of the Tax Collected at Source to the Actual date of collection.


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Asked: 12/21/18, 2:11 AM
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Last updated: 12/21/18, 2:13 AM