https://www.taxtmi.com/manuals?id=3347 Where a return is required by a notice under Section 148 but is not furnished, interest under Section 234A is charged from the day after the expiry of the time allowed under the notice until the date of completion of re-assessment, and is calculated on the amount by which tax determined on re-assessment exceeds the tax determined in the completed assessment. en-us Tue, 05 Dec 2023 14:44:00 +0530 Tue, 05 Dec 2023 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3347 Where a return is required by a notice under Section 148 but is not furnished, interest under Section 234A is charged from the day after the expiry of the time allowed under the notice until the date of completion of re-assessment, and is calculated on the amount by which tax determined on re-assessment exceeds the tax determined in the completed assessment. Manuals Income Tax Tue, 05 Dec 2023 14:44:00 +0530 https://www.taxtmi.com/manuals?id=3347