Self-assessment - Section 140A

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..... of tax, already paid, under any provision of the Income-tax Act, 1961 (ii) any tax deducted or collected at source; (iii) any relief of tax claimed under section 89 ; (iv) relief of tax claimed under section 90 or 90A ; (v) deduction of tax claimed under section 91 ; (vi) any tax credit claimed to be set-off in accordance with the provisions of section 115JAA or section 11 .....

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..... ection 234A For the above purpose, interest payable under section 234A shall be computed on the amount of tax on the total income as declared in the return, as reduced by the amount of- advance tax paid, if any; any tax deducted or collected at source; any relief of tax claimed under section 89 ; relief of tax claimed under section 90 or 90A ; deduction of tax claimed .....

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..... ment tax deemed to have been paid towards regular assessment or assessment under section 153A After regular assessment under section 143 or section 144 or an assessment under section 153A has been made, any amount paid under section 140A shall be deemed to have been paid towards such regular assessment or assessment. (6) Consequence of failure to pay tax, interest or fee If a .....

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