Calculation of interest u/s 119A - period, round off, month, whole month

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....t has to be calculated falls entirely before 1-1-1975 but the interest comes to be calculated now i.e. after 1-1-1975, will the new Rule 119A apply For example, if the return of income for assessment year 1973-74 was filed in January, 1974 and the assessment is completed in March, 1975, will the interest u/s 139 for the delay in filing the return be computed by applying the Rule 119A, merely becau....