Interest u/s 234c

if the Income from land is taxable

and
Advanve tax provision are applicable and if there is
any shortfall in payment of advance tax
then sec 234C will be applicable

however there is an exception that in case of capital gain arises to the assessee the section 234 C will not applicable

if the assessee paid advance tax after considering capital gain in remaing installment

i.e 15,45,75 or 100% as the case may be

and if there is no installment is remaining then on or before 31 March.