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234c interest

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Querist : Anonymous

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Querist : Anonymous (Querist)
14 May 2013 suppose a person has a refund after deducting
tds and advance tax paid.
but the installment of advance tax paid is not as per S. 234c then can interest u/s 234c be levied?
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
14 May 2013 Need to calculate the tax paid amount for the particular quarter, in case shortage is there sec.234C apply. while compare the tax amount tds deduction also can be considered

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