What are the exceptional cases where a shortfall in payment of advance tax shall be ignored for calculation of interest under section 234C?

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..... Income Tax - Frequently Asked Questions (FAQs) - Income Tax - Manuals - Ans. If a shortfall in payment of tax happens on account of underestimating or failure to estimate the accrual of the follow .....

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..... dend income. This exception is available provided the assessee pays the whole amount of tax in respect of such income as part of the remaining instalments of advance tax which are immediately due a .....

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