234A for AY20-21

For AY 2020-21, the extended filing deadlines were 31st December 2020 (non-audit) and 31st January 2021 (audit). If you filed your return by these dates, you generally avoid late-filing interest, but interest under Section 234A may still apply to any outstanding tax not paid by the original statutory due dates. If you responded to a defect notice (Section 139(9)) in March 2021 and paid additional tax then, the interest for the delay in payment is usually calculated from the original due date until the date the tax was paid.