Dear Friends,
One of my friend has filed ITR-1 for AY2018-19 as per form16 and he do not have any other income except salary. TDS has been deducted and remitted by employer. now income tax dept has issued order to pay interest u/s234B and 234C. As per order, it indicated that as provided by taxpayer in return of income and as computed under section 143(1) is same. Why department is demandig to pay interest under section 234B and 234C when all amounts are remitted by employer in time as per form16 and 26AS also. Kindly clarify