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Querist : Anonymous (Querist)
08 February 2013 Why is interest under section 234A, 234B and 234C collected.

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CA Kishore Tallam

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CA Kishore Tallam (Expert)
08 February 2013 234A - Default for furnishing Income tax return
234B - For delays in payments of advance tax as per the prescribed rules.
234C - For delays in payments of quarterly instalments of advance tax.

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