234a interest on revised return

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Whether CPC can levy 234A Interest on the Additional Tax paid while revising a Return of Income where original Return was filed within the due date ?
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IF CHANGE IN THE PROFIT FIGURE OR TAX IS MORE THEN 

INTEREST WILL CALCULATE ON IT

Interest will come obviously if there is additional Tax paid. My question to the forum was since Revised Return of Income is filed u/s.139(5) Interest u/s.234A should not leviable as 234A covers Retun u/s.139(1), 139(4) and 142(1) only !!


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