Which period shall be considered for interest under section 234A if the return is furnished belatedly in re-assessment?

Interest under section 234A runs from day after expiry of time allowed under section 148 until belated return is filed.

Where a return is furnished belatedly in response to a notice under section 148, interest under section 234A runs from the day after the expiry of the time allowed by that notice until the date of furnishing; interest is computed on the amount by which tax determined on re assessment exceeds the tax determined in the completed assessment.