for nms cases, unless you don't file roi, there's no question of 234c but when 148 notice is issued, then 234c will be charged on roi filed in response to 148 notice
but, even after 148 notice also assessee company not filed ROI at all and its assessment is completed u/s 147/144 after some addition that is its assessed income, THEN 234 C WILL BE CHARGED? IF YES PLEASE PROVIDE CIRCULAR IN SUPPORT OF THAT. THANKS.
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