Deferrment in It

1 Interest u/s 234 A is applicable for _______________ delay in filing ITR Default in It payment payment Delay in IT payment

Excess refund given

2 Interest u/s 234 B is applicable for _______________ delay in filing ITR Default in It payment by IT Delay in IT payment

delay in filing TDS Deferrment in It Excess refund given by

3 Interest u/s 234 C is applicable for _______________ return Default in It payment payment IT

Excess refund given by Deferrment in It

4 Interest u/s 234 D is applicable for ______________ delay in filing ITR IT payment Delay in IT payment

delay in filing TDS Excess refund given by Deferrment in It

5 Fees u/s 234 E is applicable for _______________ return IT payment Delay in IT payment

Excess refund given by Deferrment in It

6 Fees u/s 234 F is applicable for _______________ delay in filing ITR IT payment Delay in IT payment

due date to actual due date to actual

7 Interest u/s 234 A is applicable for period _______________ date of filing ITR Default in It payment date of payment Delay in IT payment

1st day of Assessment due date of advance due date to actual date
8 Interest u/s 234 B is applicable from _______________ due date of filing ITR year tax payment of payment

due date of advance 1st day of previous

9 Interest u/s 234 C is applicable from _______________ due date of filing ITR tax payment year due date of TDS return

1st day of previous 1st day of

10 Interest u/s 234 D is applicable from _______________ date of issuing refund year Assessment year due date of TDS return

due date to actual

date of filing TDS Excess refund given by Deferrment in It
11 Fees u/s 234 E is applicable from _______________ return IT payment Delay in IT payment

Deferrment in It
12 Interest u/s 244 A is applicable for _______________ delay in filing ITR interest on refund due payment Delay in IT payment

1st day of Assessment due date of advance due date to actual date
13 Interest u/s 244 A is applicable from _______________ due date of filing ITR year tax payment of payment

14 Interest u/s 244 A is granted at _______________ 1% per month 0.5% per month 1.5% per month 2% per month

15 Interest u/s 234 A is charged at _______________ 1% per month 0.5% per month 1.5% per month 2% per month

1% per month from 2% per month from

1% per month from 1st day of Assessment 1st day of 2% per month from
16 Interest u/s 234 B is charged at _______________ due date of filing ITR year Assessment year due date of filing ITR

1% per month from 1% per month 1.5% per month 1.5% per month
due date of filing ITR fromdue date of from due date of fromdue date of
to actual date of filing advance tax payment filing ITR to actual advance tax payment
17 Interest u/s 234 C is charged at _______________ ITR to actua date date of filing ITR to actua date

18 Interest u/s 234 D is charged at ______________ Rs. 100 per day 0.5% per month Rs. 200 per month 2% per month

19 Fees u/s 234 E is charged at _______________ Rs. 200 per day Rs. 200 per month Rs. 100 per day Rs. 100 per month

20 Fees u/s 234 F is charged at ____________ upto December of AY Rs. 2000 Rs. 5000 Rs. 10000 Rs. 20000

21 Fees u/s 234 F is charged at ____________ beyond December of AY Rs. 2000 Rs. 5000 Rs. 10000 Rs. 20000

22 Inerest u/s 234 A & 234 B _________ charged at same time can cannot is alternatively is mandatorily