{"id":14351,"date":"2020-12-11T17:44:10","date_gmt":"2020-12-11T17:44:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vishwas\/234d\/"},"modified":"2020-12-13T04:38:43","modified_gmt":"2020-12-13T04:38:43","slug":"234d","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/234d\/","title":{"rendered":"234D"},"content":{"rendered":"<p>Refund issued under section 143(1). While making 143(3) interest allowed under section 244A was withdrawn and 234D was charged on refund enjoyed by assessee. Whether interest u\/s 244A and 234D will be charged by Assessing Officer while giving effect of Form 5 or these interests shall be waived.<br \/>\nTax u\/s 143(1)       100000<br \/>\ntds                  120000<br \/>\nREFUND                20000<br \/>\nINTEREST 244A         2000<\/p>\n<p>TAX U\/S 143(3)       140000<br \/>\n234ABC                 5000<br \/>\n244A(3)                2000<br \/>\n234D                    500<\/p>\n<p>Amount payable under VSV will be 40000 (140000 &#8211; 100000) or it would be 42500 (40000+2000+500)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Refund issued under section 143(1). While making 143(3) interest allowed under section 244A was withdrawn and 234D was charged on refund enjoyed by assessee. Whether interest u\/s 244A and 234D will be charged by Assessing Officer while giving effect of Form 5 or these interests shall be waived. Tax u\/s 143(1) 100000 tds 120000 REFUND 20000 INTEREST 244A 2000 TAX U\/S 143(3) 140000 234ABC 5000 244A(3) 2000 234D 500 Amount payable under VSV will be 40000 (140000 &#8211; 100000) or it would be 42500 (40000+2000+500)<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/vishwas\/234d\/\">read more<\/a><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","tags":[],"expertname":[6],"class_list":["post-14351","vishwas","type-vishwas","status-publish","hentry","expertname-dr-k-shivaram-sr-advocate"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas\/14351","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/vishwas"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14351"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14351"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14351"},{"taxonomy":"expertname","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/expertname?post=14351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}