Calculate 234B

This discussion clarifies the calculation of interest under Section 234B for AY 2013-14. The case was initially assessed in November 2015 and later reassessed in March 2021 following a search action where the assessee self-declared income under Section 68. The key question is whether interest should be calculated from April 2013 or the initial assessment date of November 2015 until the reassessment in March 2021.