I want to know whether 234A is applicable in the following matter or not? (Financial Year 2013-14)
X Mfg. Co. (Proprietory Concern) Is having tax Liability of Rs. 20000 and is eligible for audit u/s 44AB, so its Due date will be 30/11/2014. He has paid Self Assessment Tax Until 30th sept. 2014, and he is filing his return in November, so if 234 A is applicable or not when he file his return in November?