Sec 234a


This query is : Resolved 

01 January 2015 interest for section 234A is charged for late filing of ROI or late PAYMENT of advance tax liability...?? in some books I have read late roi but in some payment..??

01 January 2015 on late filing of roi

02 January 2015 Don't be confused
Section 234A is applicable if Assessee fails to submit his/her return of Income within time limits provided under section 139(1)

Section 234B is applicable if assessee fails to pay at least 90% of Advance Tax Liability on before last day of the financial year i.e. on 31st March

Section 234C is applicable if assessee made a default in paying Advance Taxes on before the due dates either by Non payment or by short payment as required to pay.

02 January 2015 Don't be confused
Section 234A is applicable if Assessee fails to submit his/her return of Income within time limits provided under section 139(1)

Section 234B is applicable if assessee fails to pay at least 90% of Advance Tax Liability on before last day of the financial year i.e. on 31st March

Section 234C is applicable if assessee made a default in paying Advance Taxes on before the due dates either by Non payment or by short payment as required to pay.


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro



Answer Query



Company
ARTICLESHIP 25 August 2026
CA Article's

Saini Pati Shah & Co LLP

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
28 August 2026
Assistant Manager

NRS AND ASSOCIATES

Kozhikode

CA Inter

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
ARTICLESHIP 16 September 2026
Article Assistant

MANUJ SHARMA AND COMPANY

Noida

CA Inter

View Details
Company
09 September 2026
Chartered Accountant

Aviv Global Private Limited

Ahmedabad

CA

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details
Company
ARTICLESHIP 07 September 2026
CA Articles

Kothari Jain Patil & Chartered Accountants

Pune

CA Inter

View Details