Which period shall be considered for interest under Section 234B if self-assessment tax is paid?

Ans. If the assessee has paid the self-assessment tax, the interest under this provision shall be computed for the two periods:

a. The first period starts on April 1 of the relevant assessment year and ends on the date on which the self-assessment tax is paid.

b. The second period starts from the date on which the self-assessment tax was paid and ends on the date on which the assessment is completed (if the tax liability is increased during the assessment).​