Interest u/s 234B on updated return u/s 139(8A)

Interest u/s 234B on an Updated Return filed u/s 139(8A) is chargeable only up to the date of filing of the updated return. CPC has incorrectly levied further interest till the date of processing, which is not supported by law. The correct remedy is to file a rectification request u/s 154 citing Section 139(8A), Rule 12AC, and CBDT Circular No. 1/2022. Such rectifications are routinely allowed.

Thanks Aashok ji.

One more question - which option out of the 3 below is to be used in this case?

• • Reprocess the Return: Use if there is a procedural error in processing (e.g., tax credits not considered).
  • Tax Credit Mismatch Correction: Use to correct mismatches in TDS/TCS or advance tax.
  • Return Data Correction: Use for correcting errors in data (offline method).