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<h1>Late Income Tax Return After Section 148 Notice Attracts Interest Under Section 234A for Delayed Filing</h1> When a return of income is filed late in response to a notice under section 148 for income escaping assessment, interest under section 234A is charged from the day after the notice's deadline until the return is filed. Interest is calculated on the difference between the tax determined under re-assessment and the tax determined in the original assessment.