https://www.taxtmi.com/circulars?id=10301 The Board, in consultation with the Ministry of Law, advised that the actual date of filing the return or the actual date of completion of assessment must be included in computing the period for which interest is chargeable under the provision requiring simple interest for late returns. en-us Wed, 11 Dec 1974 00:00:00 +0530 Mon, 13 Jun 2011 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10301 The Board, in consultation with the Ministry of Law, advised that the actual date of filing the return or the actual date of completion of assessment must be included in computing the period for which interest is chargeable under the provision requiring simple interest for late returns. Circulars Income Tax Wed, 11 Dec 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10301