Chapter 1       Chapter XVII - Inextricably Interwoven                              

Chapter 2       Balancing act – inherent checks and balances                       

Chapter 3       Is interest contingent upon declaration?                                

Chapter 4       Characteristics of Interest                                                      

Chapter 5       Payee suffers loss whether interest attracted?                       

Chapter 6       Interest – if self-assessment/advance tax are excess              

Chapter 7       Relevance of payee’s assessment and payment                     

Chapter 8       Oscillating onus                                                                     

Chapter 9       Credit for Tax Deducted                                                       

Chapter 10     New insertions, Guidelines and thoughts                              

Chapter 11     Is interest on TDS delay – allowable?                                   

Chapter 12     Conclusion – the new beginning and take-aways                  

Appendix 1    Bare provisions of section 201 at different points of time to capture changes in the provisions of law focused on section 201(1) and 201(1A)