whether 234A is applicable if the return is filled by 31st Oct.
carefully answer.
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234A interest
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234A is applicable only if the return is filed after due date. Now as the due date for return filing is 31st Oct, it will not be applicable if it is filed before the due date.
You will have to pay interest under 234A bcoz extension is given for filing return and no relief given under 234A.
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