09 September 2010
1) 234A - If self assessment tax is payable, and return is filed belated, interst shall have to pay for default in furnishin returnof income with in due date. 2) 234B - If advance tax is not paid on the stipulated time or if paid but less than 90% of the assessed tax interest under this section sahll be paid for default in payment of advance tax. 3) 234C- If advance tax is deferred either by way of non payment or by way of short payment in the stipulated instalments, interest shall be paid for the deferment of advance tax as per this section.
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