If a company had paid more than 90% of the Advance Tax, whether Section 234 B shall apply. (Company had TDS to the extent of more than 92% of the assessed tax)
Company is proposing to file ITR for AY 2011-12.
Query
Whether Section 234 B shall apply for the company, which had TDS of more than 92% of the assessed tax.
Ans : ...............
If there is any reference or URL supporting the view is highly requested.
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