#Section 234A
Log in to FollowEvery article filed under the “Section 234A” tag — analysis, news and updates.
518 articlesIncome Tax

Income Tax
Section 234A interest in case of return filed U/s. 148 leviable from date of Section 148 notice
Income Tax

Income Tax
Deduction u/s 10AA claimed in revised return cannot be disallowed
Income Tax

Income Tax
No Section 234A interest for the period during which it was not possible for assessee to file return
Income Tax

Income Tax
No section 234A interest if Return filed within Time allowed in section 153A Notice
Income Tax

Income Tax
Depreciation claim could not be decided until decision regarding capitalization of expenses in assessment order
Income Tax

Income Tax
Prosecution in absence of willful admits to evade any tax, penalty or interest is unsustainable
Income Tax

Income Tax
Interest u/s 234A & 234B leviable only till date of self-assessment tax & not beyond
Income Tax

Income Tax
Interest u/s 234A not leviable when return filed within due date specified u/s 139(1)
Income Tax

Income Tax
Section 234A interest not chargeable if Assessee filed return within due date
Income Tax

Income Tax
Interest Under Section 234A, 234B & 234C of Income Tax Act, 1961
Income Tax

Income Tax
Income Tax Interest Waiver Application – Law applicable on application date to be applied
Income Tax

Income Tax
Section 234A Interest- Non Audit Cases, where net tax liability exceeds Rs. 1 Lakhs- AY 2021-22
Income Tax

Income Tax
Provisions for filing of updated Income Tax return in Budget 2022
Income Tax

Income Tax
