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of <h1>Interest Charged Under Section 234A for Late Income Tax Return Filing; Applies to Self-Assessment Tax on Updated Return</h1> If a taxpayer fails to file an income tax return and later submits an updated return, interest under Section 234A will be charged. This interest applies to the self-assessment tax payable on the total income declared in the updated return. The interest period starts the day after the original return's due date and ends on the date the updated return is filed.
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