Non-residents are not liable to pay interest u/s 234B and 234C for shortfall/deferment in advance-tax

A non-resident whose income is liable to deduction of tax at source under s. 195 is not liable to pay advance tax u/s 209 (1)(d). Consequently, there can be no liability on such assessee u/s 234B for shortfall in advance tax.

See Also: CIT vs. Revathy Equipment (Madras High Court)