06 September 2025
In case of assessment If return u/s 148 is filed then interest of 234A and 234B of income tax act shall be counted till the date of filing of return u/s 148 or shall be counted till the date of assessment order?
06 September 2025
Interest under section 234A and 234B of the Income Tax Act, when a return is filed in response to a notice under section 148 (i.e., reassessment), shall be calculated up to the date of filing the return under section 148 and not until the date of the assessment order.