Interest under Section 234B accrues in two sequential periods when self-assessment tax is paid before assessment completion.

Interest under Section 234B when self-assessment tax is paid is computed in two sequential periods: (1) from April 1 of the relevant assessment year until the date the self-assessment tax is paid, and (2) from the date of payment of the self-assessment tax until the date the assessment is completed, with the second period addressing interest on any increased tax liability found at assessment.

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