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    <title>When is interest under Section 234B levied?</title>
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    <description>Interest under Section 234B is triggered when an assessee has an advance tax liability but either fails to pay advance tax or pays an amount that is less than the required proportion of the assessed tax, making interest payable to enforce timely compliance with advance tax obligations.</description>
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      <description>Interest under Section 234B is triggered when an assessee has an advance tax liability but either fails to pay advance tax or pays an amount that is less than the required proportion of the assessed tax, making interest payable to enforce timely compliance with advance tax obligations.</description>
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