https://www.taxtmi.com/acts?id=50371 Amendment reduces the penalty rate under section 234A by substituting the previously specified fractional percentage expression with the new whole percentage wording in sub sections (1) and (3), thereby changing the rate applied to delayed tax payment calculations under that provision. en-us Fri, 07 Mar 2025 13:17:15 +0530 Fri, 07 Mar 2025 13:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50371 Amendment reduces the penalty rate under section 234A by substituting the previously specified fractional percentage expression with the new whole percentage wording in sub sections (1) and (3), thereby changing the rate applied to delayed tax payment calculations under that provision. Act-Rules F. Acts / Amendment Acts Fri, 07 Mar 2025 13:17:15 +0530 https://www.taxtmi.com/acts?id=50371