Self-assessment - Section 140A

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r any provision of the Income-tax Act, 1961 (ii) any tax deducted or collected at source; (iii) any relief of tax claimed under section 89; (iv) relief of tax claimed under section 90 or 90A; (v) deduction of tax claimed under section 91; (vi) any tax credit claimed to be set-off in accordance with the provisions of section 115JAA or section 115JD. (vii) any tax or interest payable as ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion 234A shall be computed on the amount of tax on the total income as declared in the return, as reduced by the amount of- * advance tax paid, if any; * any tax deducted or collected at source; * any relief of tax claimed under section 89; * relief of tax claimed under section 90 or 90A; * deduction of tax claimed under section 91; * any tax credit claimed to be set-off in accordance....