Section 234A applicability

whether section 234A applicable if the due date for filing return of income extended???
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Quick Summary
This discussion clarifies the applicability of Section 234A interest, which is charged for delayed filing of income tax returns. It confirms that interest under this section is not applicable if you file your return before the extended due date. However, if you file after the extended due date, you will be liable for the Section 234A interest.

No, this interest is applicable for belated filing, not for extension
Interest under section 234A is imposed when there’s a delay in filing income tax returns.
234A interest is not liable if you filed your return before extended due date, but if you filed after extended due date you are liable for interest u/s 234A

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