Interest u/s 234 a

This query is : Resolved 

21 October 2009 Whether interest u/s 234a is applicable if TDS is already deducted excess and there is refund in the return ?

21 October 2009 Not applicable

21 October 2009 Section 234A is applicable when return of income is submitted after due date or is not furnished.It has no relevance with TDS excess or short deducted.

So, not applicable.




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