Self-assessment.

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....liable to pay such tax together with interest and fee payable under any provision of this Act for any delay in furnishing the return or any default or delay in payment of advance tax, before furnishing the return; and (b) the return shall be accompanied by proof of payment of tax, interest and fee. (2) The amounts referred to in sub-section (1) shall be,- (a) the amount of tax....

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....so paid shall be adjusted towards the fee payable and thereafter towards the interest payable and the balance, if any, shall be adjusted towards the tax payable. (4) For the purposes of sub-section (1), interest payable under section 423 shall be computed on the tax on the total income as declared in the return as reduced by the amount of,- (a) advance tax, if any, paid; (b) a....

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.... declared in the return as reduced by the amount of,- (a) tax deducted or collected at source, as per the provisions of Chapter XIX-B, on any income which is subject to such deduction or collection and which is taken into account in computing such total income; (b) any relief of tax claimed under section 157; (c) any relief of tax or deduction of tax claimed under sectio....