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        F. Acts / Amendment Acts

        Section 89 - Amendment of section 234A

        Finance Act, 2003
        Chapter III
        DIRECT TAXES

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        Interest under section 234A applied to reassessments issued under section 153A, extending default-interest coverage to such notices. Amendment expands the scope of interest for default by substituting references to include reassessment initiated under the additional reassessment provision, modifying explanatory text and subsection wording so that reassessments commenced under either reassessment mechanism trigger the same interest application as originally specified.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Interest under section 234A applied to reassessments issued under section 153A, extending default-interest coverage to such notices.

                                Amendment expands the scope of interest for default by substituting references to include reassessment initiated under the additional reassessment provision, modifying explanatory text and subsection wording so that reassessments commenced under either reassessment mechanism trigger the same interest application as originally specified.


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