Interest U/s 234A, 234B & 234C

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sandsassociates (Querist)
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31 May 2008 As per Return of Income filed by the assessee (Approx):
Income Tax 7,50,000
Interest U/s 234A;B & C 2,50,000
Total Tax U/s 140A 10,00,000

Return Processed by the Assessing Officer:
Income Tax 15,00,000
Interest U/s 234A;B & C 3,00,000
Total Tax 18,00,000

my question is how to adjust the tax & interest i., Rs. 7,50,000/- & Rs. 2,50,000/- how to adjust againest liability of Rs. 18,00,000/-.
Any notification/clarification in this regard.

Regards
Suresh

MANAS ROUT

MANAS ROUT (Expert)
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31 May 2008 the total amount of tax paid amount, first should be adusted for interest then the remaining amount will be adusted towards tax liability amount.