234A applicable or not

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In October month we return individual filing but income come from partnership firm . Than section 234A is applicable or not.
Replies (3)
As per the circular of CBDT, extension only gives relief for the penalty of 234F & Late Tax audit
but unfortunately, 234A is still applicable for the month of October. You can refer the circular on E-filing portal.
The due date has been extended to 31st Oct 2019 for audit Wala assesses. But 234A is still applicable from regular date 30-9-2019.

Note that for partner's individual return ,(except working partners) the extended due date of return was 31st August 2019. So for those partners - late fee penalty under 234F is payable.

For working partners the due date for this AY is 31-10-2019.
234A applicable

No relief for 234 a interest


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