TMI BlogInterest u/s 234B Only Applies to Declared Income, Not Assessed by Assessing Officer.Interest charged u/s.234B - advance tax - the revenue can levy the interest only on the total income declared in the returns and not on the income assessed and determined by the A.O. to that extent - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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