#Section 234B
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892 articlesIncome Tax
Income Tax
Employee not liable to pay interest U/s. 234B for employers failure to deduct TDS on Salary
Income Tax
Income Tax
Words "amount on which interest was payable under sub-section (1) or sub-section 3" do not impose a condition that for interest to be attracted under section 234B(4) interest should actually be levied under original order of assessment under sub-section (1)
Finance
Finance
How to disclose on interest payable under sections 234B/ 234C of Income-tax Act
Income Tax
Income Tax
Interest u/s 234A to 234C applicable to settlement commission proceedings, it is payable only up to the s. 245D(1) order and cannot be levied u/s 154
Income Tax
Income Tax
Non-Residents Not Liable For S. 234B Interest-Delhi High Court
Income Tax
Income Tax
Credit for brought forward MAT is to be given from gross demand before charging interest u/s 234B
Income Tax
Income Tax
Assessee can not claim waiver from Interest u/s 234B, even if delay in payment is unintentional
Income Tax
Income Tax
If Assessee already paid tax then interest can not be recovered further u/s. 234A, 234B or 234C
Income Tax
Income Tax
Interest under section 234A, B and C are mandatory in nature and no discretion is vested in the Assessing Officer
Income Tax
Income Tax
