CBDT circular for waiver of Interest in specified cases where TDS/TCS is debited in the bank account within due date but challan reflected later date
CBDT Circular 05/2025 Dated 28.03.2025
Waiver of Interest levy on specified cases :
Finally Income tax department consider payment problem due to technical glitches of TDS/ TCS Payers
and issue circular for waiver Interest Levy
The copy of the Circular is as under: