Interest for default in furnishing return and payment or deferment of advance tax.

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..... Tax Act, 2015 - Act-Rules - Interest for default in furnishing return and payment or deferment of advance tax. 40 . (1) Where the assessee has any income from a source outside India which has not bee .....

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..... ot been paid in accordance with Part C of Chapter XVII of the Income-tax Act, the interest shall be chargeable in accordance with the provisions of sections 234B and 234C of the Income-tax Act. - - .....

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