Section 234A is applicable if Tax due for deposit?

Yes. The relaxation with respect to Interest u/s 234A which is charged @ 1 per cent per month for every month or part of a month thereof after the original due date of filing ITR of the IT Act is available in case the self assessment tax liability (after providing for TDS, advance tax, etc.) does not exceed Rs 1 lakh.

Accordingly, no relief with respect to Section 234A has been provided where the self assessment tax liability exceeds Rs 1 lakh.

Thus, it becomes important for taxpayers whose self assessment tax liability exceeds Rs 1 lakh to pay the tax dues to file their returns before the original due date to avoid levying of interest u/s 234A,