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Interest u/s 234a on return filled without payment of tax

Tax queries 307 views 5 replies

Will interest under 234A be levied in a case where Income Tax Return is filled on or before due date under 139(1) but Tax is not paid while filling Return for AY 17-18. 

Question is asked since return filled without payment of tax is not a Defective return as per ammended Law.

Replies (5)

" Will interest under 234A be levied in a case where Income Tax Return is filled on or before due date under 139(1) but Tax is not paid while filling Return for AY 17-18. "

Is it possible to upload such (tax-due) return online, for this year?

I believe so. Since there is ammendment in provision of defective return
Do correct me i
if im wrong

No, you are not wrong as regards to amendment for Defective return; which means it will be processed as normal case, but where question arises for not charging interest on the tax liability? 


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