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Interest Allowed on Self-Assessment Tax Paid u/s 140A; Not Limited to Post-Demand Payments u/s 156.
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....Section 244A does not mandate that interest cannot be allowed on self assessment tax paid u/s 140A. As discussed earlier it cannot be said that interest u/s.244A can be allowed only in cases where excess payments of tax is made consequent to a notice of demand u/s.156. - HC....