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of <h1>Interest Charged Under Section 234B for Unpaid Self-Assessment Tax Until Assessment or Return Acceptance Date</h1> If the self-assessment tax is not paid, interest under section 234B is charged from April 1 of the assessment year until the income is determined under Section 143(1) or until a regular assessment is made. If the return is accepted without any additions, interest is charged only until the return filing date.
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