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» » » How to Calculate Interest u/s 234A, 234B & 234C ? Download Excel Calculator





Section 234A, 234B and 234C deals with interest for delay in ITR Filing or Short/Non deposit of Advance tax. Interest is payable under section 234A for delay in furnishing of income tax return in time. Interest is also payable under section 234A and 234B for deferring or non payment of advance tax as required under section 208 of the Income Tax Act, 1961.

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