Which period shall be considered for interest under Section 234A if the return is furnished belatedly?

Ans. If the income-tax return is furnished after the due date specified in section 139(1), the interest shall be charged for the period commencing from the date immediately following the due date for filing of return of income and ending with the date on which the return of income is furnished.

The Circular No. 2/2015 [F.No.385/03/2015-IT(B)], dated 10-02-2015, has clarified that no interest under section 234A​ is chargeable on the amount of self-assessment tax paid by the assessee before the due date of filing of return of income.​