WebSep 6, 2024 · As per section 234F of the Income Tax Act where a person is required to mandatorily furnish a return of income under section 139, fails to do so by the due date, attracts levy of late fee under this section to the amount of Rs 5,000/-, if the return is furnished on or before the 31st day of December of the assessment year; WebNov 7, 2024 · The person declaring income u/s 44AD(1) and 44ADA(1) can pay 100% advance tax before 15th March and same themselves from 234C interest. However if they don’t pay advance tax till then, then the person needs to pay interest @1% for 1 month if the advance tax paid by such assessee is less than tax on returned income.
Section 234C: Interest Under Section 234C of Income Tax Act
WebFeb 18, 2024 · Calculation of Interest under Section 234C: The interest under Section 234C is calculated on the basis of the following formula: Interest = Amount of default * Interest rate * Number of months/ days The interest rate is determined by the Income Tax Department and is subject to change from time to time. WebJan 25, 2024 · Section 234A charges interest on the amount of tax calculated by section 143(1), and, in the case of a regular assessment, the tax on total income as determined by … birch tree wallpaper prepasted
Advance Tax Interest Calculation Sec 234B & 234C Explained …
WebInterest is assessed under section 234C at 1% per month or part of a month for failure to pay advance tax instalments on time. If an individual’s advance tax instalments are not paid in whole or are paid late, the taxpayer is responsible for paying a simple interest charge of 1% per month or part of the month. WebApr 11, 2024 · Facts- The assessee is a senior citizen aged 70 years. For AY 2011-12 return of income was filed on 11.07.2011 declaring total income of Rs.18,55,120/- from pension, house property and interest. In the said return of income the assessee had declared interest income of his deceased wife from SBI and Canara Bank and claimed TDS credit on the … WebInterest is assessed under section 234C at 1% per month or part of a month for failure to pay advance tax instalments on time. If an individual’s advance tax instalments are not … dallas psychiatric associates fax number