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Section 234A
how to interpret explaination 2 of sec234A
Replies (1)
Explanation 2.—In this sub-section, "tax on the total income as determined under sub-section (1) of section 143" shall not include the additional income-tax, if any, payable under section 143
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Additional income tax if any determined under section 143(1) shall not be considered for 234A interest purpose .
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Additional income tax if any determined under section 143(1) shall not be considered for 234A interest purpose .
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