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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


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<h1>No interest under Section 234A for updated returns if original, revised, or belated return filed for that year.</h1> An assessee is not obligated to pay interest under section 234A when submitting an updated return if they have previously filed an original, revised, or belated return for the corresponding assessment year.