Interest on delayed tax returns accrues from the day after the filing due date until the updated return is filed. Interest is charged on the self assessment tax payable on total income as declared in an updated return filed after the original due date, for the period commencing the day after the due date for filing the original return and ending on the date the updated return is furnished.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Interest on delayed tax returns accrues from the day after the filing due date until the updated return is filed.
Interest is charged on the self assessment tax payable on total income as declared in an updated return filed after the original due date, for the period commencing the day after the due date for filing the original return and ending on the date the updated return is furnished.
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