Interest under Section 234A is not levied on additional income tax under Section 140B, per FAQs on interest provisions. Interest under Section 234A does not apply to the additional income tax arising under Section 140B, as stated in the FAQs on interest provisions, indicating that the delay-interest mechanism of Section 234A does not extend to that category of additional tax.
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 is not levied on additional income tax under Section 140B, per FAQs on interest provisions.
Interest under Section 234A does not apply to the additional income tax arising under Section 140B, as stated in the FAQs on interest provisions, indicating that the delay-interest mechanism of Section 234A does not extend to that category of additional tax.
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