08 July 2008
Interest under section 234A, B and C is to be paid in the following cicumstances 234A: When return is filed after the due date as given in Sec 139(i) 234B: When advance tax paid is short 234C: Amount of instalments of Advance Tax Paid is short of the required percentages and there is defferment of payment of Advance Tax u/s 210
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