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aplicapability of int. under section 234-ABC

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(Querist)
29 October 2010 Can interest under section 234-ABC is payable on demand under section 143(3) made by ITO.

For the assessment year 2008-2009

income tax demand on 143(3) 21504

Self tax paid u/s 140(a) 901

Balance tax payable 20603

Interrst under section 234-B6187

Total tax payable 26790/-

please suggest above interest is right or wrong


Date of assessment order 15/09/2010
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CA Shailesh Kumar Bhagat

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CA Shailesh Kumar Bhagat (Expert)
29 October 2010 AO can demand interest under sec 234 A /B/C.

For calcultion of intreset , more information is required.
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