Interest u/s. 215 and 217.

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..... 61 A question has been raised whether interest u/s. 215 and 217 of the I.T. Act can be enhanced on variation of assessed income as a result of appeal, revision or rectification. 2. There is no provi .....

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..... alculated from the 1st day of April, next following the previous year upto the date of regular assessment. Regular assessment means assessments made u/s. 143 or 144 only. 4. These instructions may pl .....

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