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Sec 234a

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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..??
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DEEPIKA

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DEEPIKA (Expert)
01 January 2015 on late filing of roi
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CA Kumar Mukesh

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CA Kumar Mukesh (Expert)
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.
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CA Kumar Mukesh

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CA Kumar Mukesh (Expert)
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.
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