Can interest u/s sec 234 a, b, c be charged if all the following points are satisfied
1- entire tax liability was deducted u/s 192.
2- deductions u/ch viA claimed.
3- relief u/s 89(i) claimed.
(this is a case about assessee who didn't get any salary for 22 months and receives all outstanding amounts in 23rd month and then filled his returns)
Thanks for concern and reply..)
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sec 234 a, b, c.
Replies (3)
after satisfying all the above condition if still there is tax liability then interest will be charged
Tds deducted was more than tax liability...
then no interest u/s 234
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