Interest for deferment of advance income-tax.
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....) of the Table given below which is less than the percentage of the advance income-tax payable specified in column (3) of the said Table, he shall be liable to pay simple interest at the rate of one per cent. per month for the period specified in column (4) of the said Table on the amount of shortfall from the percentages of advance income-tax payable as specified in column (5) and the interest p....
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....be liable to pay simple interest at the rate of one per cent. per month for the period specified in column (4) of the said Table on the amount of shortfall from the percentages of advance income-tax payable as specified in column (5) and the interest payable by such company under this section shall be the aggregate of all such amounts: TABLE Serial number Due date Percentage for purposes of as....