234 F and interest u/s 234 a

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On late filing of IT Return does interest payable U/234a includes Tax payable & 234 F?
Replies (3)
234F is penalty where as 234A is interest on late filing of return.Both are different .
One Late filing of ITR
Interest u/s 234A is calculated/payable only on "TAX Amount Payable", not on 234F late fee.
No both are different


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