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    <title>Which period shall be considered for interest under section 234A if the return is furnished and an updated return is also filed?</title>
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    <description>Interest under section 234A is not triggered at the moment of furnishing an updated return where the assessee has already filed an original, revised, or belated return for the relevant assessment year; the updated return does not independently attract interest at filing.</description>
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      <description>Interest under section 234A is not triggered at the moment of furnishing an updated return where the assessee has already filed an original, revised, or belated return for the relevant assessment year; the updated return does not independently attract interest at filing.</description>
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