https://www.taxtmi.com/acts?id=19895 Interest is chargeable where an assessee has undisclosed foreign income or fails to furnish the return required by section 139(1); similarly, where advance tax on such undisclosed foreign income is not paid or is deferred, interest for default in payment or deferment is chargeable under the income-tax Act's provisions for interest on late filing and non-payment of advance tax. en-us Fri, 03 Jul 2015 18:14:49 +0530 Wed, 05 Nov 2025 16:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19895 Interest is chargeable where an assessee has undisclosed foreign income or fails to furnish the return required by section 139(1); similarly, where advance tax on such undisclosed foreign income is not paid or is deferred, interest for default in payment or deferment is chargeable under the income-tax Act's provisions for interest on late filing and non-payment of advance tax. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:14:49 +0530 https://www.taxtmi.com/acts?id=19895