811/CBDT.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 139(8) of the IT Act, 1961 provides for the levy of interest in cases where the return of income under sub-section (1) or sub-section(2) or sub-section (4) has been furnished after the specified date. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... te of filing the return or of completion of assessment u/s 144, as the case may be should also be included in computing the total period for which interest is chargeable u/s 139 (8). 3. The question .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X