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Income Tax - Highlights / Catch Notes

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Levying the interest u/s 234A and 234B up to the date of the ...


Interest on Income Tax u/ss 234A and 234B Applies Until Self-Assessment Tax Payment Date u/s 147 Order.

February 15, 2023

Case Laws     Income Tax     AT

Levying the interest u/s 234A and 234B up to the date of the assessment order u/s 147 - the interest under section 234A and 234B of the Act can be levied in the given facts and circumstances up-to the date of self-assessment tax paid by the assessee along with the interest and not to the period beyond that date. - AT

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