In one assessee has not filed ITR for A.Y 2010-11
Case was reopened and notice u/s 148 was issued on 30.03.2017 ,in reply assessse filed ITR on 10.12.2017 And order passed on 27.12.2017
Which period we will take for calculation of interest under section 234A
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234A interest
Replies (1)
It all depends on whether tax liability was there in AY 2010-2011 and despite that assessee failed to file return.
in that case interest will be charged from 1-4-2010 onwards and also 234C interest if any.
in that case interest will be charged from 1-4-2010 onwards and also 234C interest if any.
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