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    <title>interest u/s 234A under search</title>
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    <description>Computation of interest under section 234A begins from the day after expiry of the time allowed in the notice issued under section 153A and is charged for every month or part month within that period; interest under section 234B is computed on the amount by which the tax determined in the assessment following the 153A notice exceeds the tax shown in the return filed in response to that notice.</description>
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      <description>Computation of interest under section 234A begins from the day after expiry of the time allowed in the notice issued under section 153A and is charged for every month or part month within that period; interest under section 234B is computed on the amount by which the tax determined in the assessment following the 153A notice exceeds the tax shown in the return filed in response to that notice.</description>
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