Advance tax interest: amendment makes tax credit under section 115JD reduce tax due for shortfall calculations. Amendment inserts 'or section 115JD' into clause (v) of the Explanation to subsection (1) of section 234C so that tax credit allowable to be set off under section 115JD is deducted from the tax chargeable on the total income declared in the return when computing the tax due on the returned income for advance tax shortfall interest calculations; effective from 1st April, 2013 for the relevant assessment year and thereafter.