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Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Charge of interest u/s 234B and 234C – “assessed tax“ is defined ...


Interest Charges u/ss 234B & 234C Apply to "Assessed Tax," Including Calculations u/s 115J/115JA.

December 29, 2014

Case Laws     Income Tax     HC

Charge of interest u/s 234B and 234C – “assessed tax“ is defined to mean the tax assessed on regular assessment which means the tax determined on the application of Section 115J/115JA in the regular assessment - HC

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