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<h1>Interest under section 234B applies from the start of the assessment year until the reassessment order on additional tax determined.</h1> Where reassessment under Section 147 follows a summary or scrutiny assessment, interest under Section 234B is leviable from April 1 of the assessment year until the reassessment order, and is charged on the tax determined in reassessment less the tax previously determined in the summary or scrutiny assessment.