22 March 2014
Above sections as mentioned by you is irrespective of age of assessee. Interest under those sections may be levied if conditions mentioned therein gets fulfilled.
24 March 2014
234B and 234C will not apply for a 'resident' senior citizen who does not have income from 'profits and gains of business or profession'. This is as a corollary to section 207(1) w.e.f assessment year 2012-13.
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