Interest under section 234B accrues from the assessment year start until income determination or regular assessment, limited if return accepted. Interest under section 234B for unpaid self-assessment tax is chargeable from April 1 of the assessment year to the date of determination of income under Section 143(1), and where a regular assessment is made, to the date of such regular assessment; if the return is accepted as filed with no additions, interest is charged only up to the date of filing of the return.