Interest u/s 220(2) on demand determined u/s 143(1)
This query is : Resolved
16 November 2013
is interest u/s 220(2) is charged against demand determined in intimation order 143(1), if demand is due to short payment of interest u/s 234A, 234B, 234C.
16 November 2013
yes. 220(2) applies to 143(1) by virtue of proviso to section 156.
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