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Applicability Of Section 234A

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(Querist)
19 February 2010 If the 'a' has filed his return of income on due date without the payment of Self Assessment Tax, whether the return would be treated as Defective and the interest under section 234A is applicable?
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CA PRIKSHIT GUPTA

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CA PRIKSHIT GUPTA (Expert)
19 February 2010 yes, interest u/s 234A will be charged because tax is still payable.

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