Interest for deferment of advance tax - Section 234C is ...
Case Laws Income Tax
November 24, 2016
Interest for deferment of advance tax - Section 234C is applicable where there is shortfall in the making of payment, by the assessee, on the returned income, whether it be on account of underestimate or failure to estimate the amount of capital income or the income of the nature referred to u/s 2(24)(ix) - HC
View Source