https://www.taxtmi.com/acts?id=50357 The amendment adds a proviso to sub section (1) of section 234C excluding from that sub section any shortfall in payment of tax on returned income that is attributable to an increase in the rate of surcharge, provided the assessee pays the amount of the shortfall by the prescribed cut off date in respect of the relevant advance tax instalments. en-us Fri, 07 Mar 2025 12:29:28 +0530 Fri, 07 Mar 2025 12:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50357 The amendment adds a proviso to sub section (1) of section 234C excluding from that sub section any shortfall in payment of tax on returned income that is attributable to an increase in the rate of surcharge, provided the assessee pays the amount of the shortfall by the prescribed cut off date in respect of the relevant advance tax instalments. Act-Rules F. Acts / Amendment Acts Fri, 07 Mar 2025 12:29:28 +0530 https://www.taxtmi.com/acts?id=50357