Calculation of interest and terms: "or otherwise" and "in different manner, in another way, or in other ways"

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Full Text of the Document

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....of the I.T.Act. Sub-sec.2 of section 215 provides that where before the date of completion of a regular assessment, tax is paid by the assessee u/s.140A or otherwise, interest shall be calculated in accordance with the provisions of sec.215(1) upto the date on which such tax is so paid and thereafter interest shall be calculated on the amount by which the tax so paid falls short of the assessed ta....