Interest u/s 234B Must Be Calculated on Assessed Tax From Total Income Declared in Tax Return.

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....Interest payable u/s 234B for the purpose of adjustment against the tax paid u/s 140A has to be computed with respect to assessed tax determined on the basis of total income declared in the return. - But this is only for the limited purpose of adjustment of payment made u/s. 140A against interest payable u/s 234B while making computation of interest payable by the assessee u/s 234B, which has to be computed with respect with respect to the total income determined in regular assessment as per the definition of assessed tax given in section 234B - AT....