#Section 234B
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801 articlesIncome Tax
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HC Partly Reverses Law On Foreign Companies Interest Liability U/s. 234B
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Anonymous donations U/s. 115BBC will not entail levy of interest U/s. 234B and penalty U/s. 271(1)(c)
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Sec. 234D – Applies to A.Y. commencing before 01.06.2003 if Assessment is not completed on that date
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Waiver of Interest u/s 234B for confusion in Circular & amendment to s.54EC
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MAT credit to be given before calculation of Interest U/s 234B as amendment to S. 234B is retrospective
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If Assessee paid tax u/s. 140A, interest u/s. 234A to be demanded only on short tax payment
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Interest U/s. 234B & 234C payable on advance tax liability under MAT provisions
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No waiver of Interest if delay in return filing was not because of impounding of documents
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No advance tax & Interest Payable on Commission treated as salary by AO
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If assessee not liable to pay advance tax, interest u/s. 234B cannot be charged
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Non-resident not liable to pay advance tax on account of default of payer
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If Assessment order Silent, Interest U/s. 234B cannot be charged in demand notice
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Section 234D applies even to refunds granted prior to 1.6.2003
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