https://www.taxtmi.com/article/detailed?id=902 Section 234D applies exclusively where a refund was granted under section 143(1) and is later found on regular assessment to be not due or excessive; refunds made under orders other than section 143(1) (for example under section 143(3), 154, 250, 254, etc.) do not attract the interest charge in Section 234D, and any subsequent increase in refund in later proceedings reduces or reverses interest charged under the section. en-us Wed, 11 Aug 2010 00:00:00 +0530 Thu, 12 Aug 2010 07:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=902 Section 234D applies exclusively where a refund was granted under section 143(1) and is later found on regular assessment to be not due or excessive; refunds made under orders other than section 143(1) (for example under section 143(3), 154, 250, 254, etc.) do not attract the interest charge in Section 234D, and any subsequent increase in refund in later proceedings reduces or reverses interest charged under the section. Articles Income Tax Wed, 11 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=902