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    <title>Which period shall be considered for interest under Section 234B if self-assessment tax is paid?</title>
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    <description>Interest under Section 234B when self-assessment tax is paid is computed in two sequential periods: (1) from April 1 of the relevant assessment year until the date the self-assessment tax is paid, and (2) from the date of payment of the self-assessment tax until the date the assessment is completed, with the second period addressing interest on any increased tax liability found at assessment.</description>
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      <description>Interest under Section 234B when self-assessment tax is paid is computed in two sequential periods: (1) from April 1 of the relevant assessment year until the date the self-assessment tax is paid, and (2) from the date of payment of the self-assessment tax until the date the assessment is completed, with the second period addressing interest on any increased tax liability found at assessment.</description>
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