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of <h1>Interest Under Section 234B Imposed for Insufficient Advance Tax Payment Below 90% of Assessed Tax Liability.</h1> Interest under Section 234B is levied when an individual or entity has a liability to pay advance tax but fails to do so, or if the advance tax paid is less than 90% of the assessed tax. This provision is part of the Income Tax regulations and is addressed in frequently asked questions regarding interest under sections 234A, 234B, 234C, and 234D.
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