27 June 2012
234A- Intt. on Late Filing Of return. assume If return due date is 30th SEp2011 & return filed on 31.01.2012 then 234A= (taxpayable-advance tax-tds)*4 month*1%. Part of the month is cosidered as full month.
234B-- Tax paid < 90% of tax payable then intt to be charged from the AY till the date of deposit of tax.
234C- intt on shortfall instalment date wise -- IN the Case of CO Other Than Co 15th July -15% *1%*3 NIl 15th Sep -45%*1%*3 30% 15th DEc -75%*1%*3 60% 15th Mar -100%*1% 100%
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