Interest under Section 234D accrues from grant of refund after summary assessment to completion of the regular assessment. Interest is chargeable for the period commencing on the date the refund is granted upon completion of summary assessment under Section 143(1) and ending on the date the regular assessment is completed, so interest accrues from the post-summary-assessment refund grant date through completion of the regular assessment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Interest under Section 234D accrues from grant of refund after summary assessment to completion of the regular assessment.
Interest is chargeable for the period commencing on the date the refund is granted upon completion of summary assessment under Section 143(1) and ending on the date the regular assessment is completed, so interest accrues from the post-summary-assessment refund grant date through completion of the regular assessment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
