234-b and 234c and 115jb

234B. Interest for defaults in payment of advance tax
https://www.incometaxindia.gov.in/acts/income%20tax%20act/234b.asp

234C. Interest for deferment of advance tax.
https://www.incometaxindia.gov.in/acts/Income%20Tax%20Act/234c.asp

115JB. Special provision for payment of tax by certain companies.(Minimum Alternate Tax - MAT)
https://www.incometaxindia.gov.in/Acts/INCOME%20TAX%20ACT/115jb.asp

/forum/files/50_mat_by_amit.pdf