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


CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries



CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news



Answer Query



Company
Featured 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details
Company
Featured 14 March 2026
Article Trainee

N N V Satish&co

Hyderabad

CA Inter

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details