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234 b and c applicable on relief 89(1)
Recently we are receiving intimations u|s 143(1) and it shows int payable u|s 234b and c on relief u|s 89 (1). whether assessee liable to pay interest ??
Replies (4)
Yes. Its applicable.
but in earlier year it was not applicable . From which year it is applicable ?
Though applicable, but not levied earlier. Now due to computerization it became easier, & applied from AY 2017-18.
thanks a lot !!
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