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Interest u/ss 234A, 234B, 234C Applies Only to Actual Income, Not Notional or Projected Earnings.

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Full Text of the Document

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....Whether interest u/s 234A, 234B, and 234C be charged on notional income - No interest can be charged when there is no real income - The interest will have to be charged in the year when income was earned - HC....

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