Thank u Mr. Shiva Kumar.
Scrutiny????
Page no : 2
Amir
(Learner)
(4016 Points)
Replied 01 February 2010
Dear Sathyanarayan,
In case of Default in payment of Instalment of advance tax - Interest is charged u/s 234 C..
Where as in the present case We r discussing about 234 B.
Further,, Inteest u/s 234 C is charged on the basis of returned income & not on the basis of assessed income..
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