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Interest u/s 234-a

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(Querist)
07 March 2018 Respected Sir, Interest u/s 234-A is worked out on shortfall of tax liability or is worked out on total liability ?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
08 March 2018 To workout on the tax payable and not on the tax due.

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