Self-assessment tax payment under section 140A requires advance discharge of tax, interest and fee before filing the return.

Self-assessment under section 140A requires payment of tax, interest and fee before furnishing the return after giving credit for tax already paid, TDS/TCS, specified reliefs and tax credits. Any shortfall is adjusted first against fee, then interest and then tax. Interest under sections 234A and 234B is computed on the return income or assessed tax after statutory reductions, amounts paid are deemed towards later regular assessment, and failure to pay the amount due makes the assessee an assessee in default.

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