https://www.taxtmi.com/circulars?id=8868 Interest under sections 215 and 217 cannot be increased due to variation in assessed income on appeal, revision or rectification; reduction is permitted under section 215(3). Interest is to be computed from the first day of April following the previous year up to the date of regular assessment, where regular assessment means assessments made under the provisions corresponding to sections 143 or 144. en-us Wed, 07 Jun 1972 00:00:00 +0530 Mon, 30 May 2011 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8868 Interest under sections 215 and 217 cannot be increased due to variation in assessed income on appeal, revision or rectification; reduction is permitted under section 215(3). Interest is to be computed from the first day of April following the previous year up to the date of regular assessment, where regular assessment means assessments made under the provisions corresponding to sections 143 or 144. Circulars Income Tax Wed, 07 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8868