https://www.taxtmi.com/manuals?id=1634 Self-assessment under section 140A requires payment of tax, interest and fee before furnishing the return after giving credit for tax already paid, TDS/TCS, specified reliefs and tax credits. Any shortfall is adjusted first against fee, then interest and then tax. Interest under sections 234A and 234B is computed on the return income or assessed tax after statutory reductions, amounts paid are deemed towards later regular assessment, and failure to pay the amount due makes the assessee an assessee in default. en-us Fri, 14 Jul 2017 10:55:00 +0530 Mon, 29 Jun 2026 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1634 Self-assessment under section 140A requires payment of tax, interest and fee before furnishing the return after giving credit for tax already paid, TDS/TCS, specified reliefs and tax credits. Any shortfall is adjusted first against fee, then interest and then tax. Interest under sections 234A and 234B is computed on the return income or assessed tax after statutory reductions, amounts paid are deemed towards later regular assessment, and failure to pay the amount due makes the assessee an assessee in default. Manuals Income Tax Fri, 14 Jul 2017 10:55:00 +0530 https://www.taxtmi.com/manuals?id=1634