Assessee’s income-tax return was due to be filed on 31-7-2020. Return was filed on 17-10-2020 after a delay of about 2.5 months Entire tax dues were paid in August & September, 2020, i.e., before filing of return. Return was processed and interest under section 234A was calculated from 1-8-2020 to 17-10-2020.  Tribunal held that  irrespective of date of furnishing of ITR, interest under section 234A commence from first day immediately following due date and cease to accrue on date of payment by instalment (when paid in parts) or on date of full discharge of entire tax liability.Therefore, since assessee, in terms of section 234A(1), computed interest accrued on each occasion of payment by instalment on outstanding balance of taxes due to ex-chequer and discharged entire tax liability along with interest accrued thereon before filing of his return, interest under section 234A was correctly computed and paid for period from 31-7-2020 upto August & September 2020 by assessee. (AY. 2020-21)