Calculation of interest under section 234 b

Normally C is also applicable  with B but its case specific else it would not have been seperate

NO. All interest under the Income tax is simple interest only. However, in case payment of tax is made in instalments, payment will be first appropriated towards the interest caluclated under 234C, 234 B and 234A in that order and balance only will be appropriated towards tax payable.