Interest u/s 215 , 217 calculated from first day of April.

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....at interest u/s 215 and 217 should be calculated from the first day of April next following the previous year upto the date of regular assessment made u/s 143 or 144. 2. A question has been raised regarding the chargeability of interest u/s 215/217 in a case where the assessment originally made u/s 144 is cancelled u/s 146 and a fresh assessment is later on made either u/s 143(3) or u/s 144. Is....