Calculation of interest u/s234 A B & C

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This discussion clarifies the calculation of interest under sections 234A, 234B, and 234C of the Income Tax Act. It addresses a specific scenario where the income declared by the assessee matches the Assessing Officer's (AO) figure, but a change in tax regime alters the final tax liability. The user is seeking help to understand how the AO computes this interest in such circumstances.

CA Bhavika Tourani

CA Bhavika Tourani (Querist)
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27 May 2025 How interest u/s 234 A , B & C is calculated by AO if income declared by assessee and AO are same only tax regime changed which lead to change in tax liability ?
Please help me out with this as I am not able to understand the calculation

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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28 May 2025 https://www.caclubindia.com/articles/interest-u-s-234a-234b-and-234c-15276.asp

https://taxguru.in/income-tax/interest-payable-section-234a-234b-234c-income-tax-act-1961.html

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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28 September 2025 Good luck.....

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