Interest under section 234A: no interest arises on filing an updated return if an original, revised or belated return exists. Interest under section 234A is not triggered at the moment of furnishing an updated return where the assessee has already filed an original, revised, or belated return for the relevant assessment year; the updated return does not independently attract interest at filing.
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 under section 234A: no interest arises on filing an updated return if an original, revised or belated return exists.
Interest under section 234A is not triggered at the moment of furnishing an updated return where the assessee has already filed an original, revised, or belated return for the relevant assessment year; the updated return does not independently attract interest at filing.
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