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of <h1>Interest Charged Under Section 234C for Underpayment of Advance Tax by March 15 in Presumptive Taxation Schemes</h1> If an assessee chooses the presumptive taxation scheme under Section 44AD or 44ADA, interest under Section 234C is charged if the advance tax paid by March 15 of the financial year is less than 100% of the total advance tax due.
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