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Section 234a apply

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Querist : Anonymous

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Querist : Anonymous (Querist)
16 November 2015 if ITR is filed in extended period of due date then whether section 234A interest can be levy or not for extended period.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
16 November 2015 Since filling date extended, sec.234A wont apply
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
17 November 2015 But for assessment year 2014-15, as per CBDT circular 153/53/2014-TPL(Pt-1) dated 26-09-2014 interest will be levied for the returns filed in between the original due date and the extended due date.
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