TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Amendment to Section 234A: Interest for Delayed Tax Returns Now Includes Section 115JD Tax Credit Set Off.</h1> Clause 82 of the Finance Bill, 2012 proposes an amendment to section 234A of the Income-tax Act, which addresses interest for delays in filing income tax returns. The amendment involves inserting 'or section 115JD' after 'section 115JAA' in sub-section (1), clause (vi), allowing for the reduction of tax credit set off under section 115JD from the tax on total income. This change is effective from April 1, 2013, applicable to the assessment year 2013-2014 and subsequent years.
TaxTMI 
TaxTMI 
