Category: IT Circulars

No interest under section 234A of the Income Tax Act is chargeable on the amount of self-assessment tax paid before the due date of return filing

CIRCULAR NO 02/2015 No. 385/03/2015-IT(B) Sub­ject: Charge­abil­i­ty of Inter­est under Sec­tion 234A of the Income-tax Act, 1961 on self-assess­­ment tax paid before the due date of fil­ing of return of income-regard­ing Inter­est under Sec­tion 234A of the Income-tax Act, 1961 (here­inafter the Act) is charged…