Procedure to be followed in calculating interest under section 533(2)(u)

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....st under section 533(2)(u).- In calculating the interest payable by the assessee or the interest payable by the Central Government to the assessee under any provision of the Act,- (a) where i....

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....month comprised in a period, any fraction of a month shall be deemed to be a full month and the interest shall be so calculated; and (c) the amount of tax, penalty or other sum, in respect of....