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of <h1>Interest Rate Under Section 234C of Income-tax Act Amended from 1.25% to 1% for Tax Calculations</h1> Section 234C of the Income-tax Act, 1961, has been amended by the Taxation Laws (Amendment) Act, 2003. In sub-section (1), clause (a), sub-clauses (i) and (ii), and clause (b), sub-clauses (i) and (ii), the interest rate has been revised from 'one and one-fourth per cent.' to 'one per cent.' This amendment modifies the applicable interest rate for certain tax-related calculations under the specified section.
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