https://www.taxtmi.com/manuals?id=3368 Interest under Section 234D is payable where a refund granted on summary assessment is later found on regular assessment to be not due or to exceed the refundable amount, making the assessee liable to pay interest on the refund amount that was not actually due. en-us Tue, 05 Dec 2023 15:00:00 +0530 Tue, 05 Dec 2023 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3368 Interest under Section 234D is payable where a refund granted on summary assessment is later found on regular assessment to be not due or to exceed the refundable amount, making the assessee liable to pay interest on the refund amount that was not actually due. Manuals Income Tax Tue, 05 Dec 2023 15:00:00 +0530 https://www.taxtmi.com/manuals?id=3368