Interest for default in furnishing return and payment or deferment of advance tax.

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..... not been disclosed in the return of income furnished under sub-section (1) of section 139 of the Income-tax Act or the return of income has not been furnished under the said sub-section, the interest shall be chargeable in accordance with the provisions of section 234A of the Income-tax Act. (2) Where the assessee has any undisclosed income from a source outside India and the advance tax on s .....

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..... urce outside India and the advance tax on such income has not been paid in accordance with Part C of Chapter XVII of the Income-tax Act, the interest shall be chargeable in accordance with the provisions of section 234B and 234C of the Income-tax Act. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxma .....

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