An Assessee became Senior Citizen during the year FY 2020-21. Only for a part of the year he was in employment and retired. TDS was deducted and remitted for I Qtr. Thereafter, he has not remitted any Advance tax, as he is a Senior citizen having income from Salary, pension and interest. However, one small payment was received as Professional fee during the FY for which TDS u/s 194JB was deducted and reflecting in AS26. Had filed ITR 1. Now, on assessment, interest u/s 234B & 234C are levied.
a. whether he is liable under the provisions to pay interest as levied
b. whether the small amount received as prof service charges can trigger for the demand of Interest u/s 234B & C
c. If not, what is the next course available to him ? Pl clarify and advise.