Sec. 234A,B and C - Intt. Calculation

Interest U/s. 234A -If return is not filed within the due date on the tax liability after deducting Advance tax & TDS. From 1st day of month following due date till the date of filing the return

Interest U/s.234B-If advance tax paid is less than 90% of tax liability (Total tax - TDS).  From 1st April till the date of filing the return

Interest U/s.234C-If advance tax paid is less than amount to be paid (15%, 30/45%, 60/75%, 100%)