{"id":15292,"date":"2021-02-25T15:43:23","date_gmt":"2021-02-25T10:13:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vishwas\/234c-interest\/"},"modified":"2021-02-26T08:52:40","modified_gmt":"2021-02-26T03:22:40","slug":"234c-interest","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/234c-interest\/","title":{"rendered":"234C interest"},"content":{"rendered":"<p>Initially I received an intimation under section 143(1).In the intimation there an amount of 2,00,000\/- higher than the returned income and there was an interest under section 234B and 234C in the said intimation. Later information sought by the department has been submitted and an assessment under section 143(3) has been completed. The learned AO completed the assessment without making any additions and accepted my original returned income. After an assessment, the computation is done without deleting the interest under section 234C but 234B interest deleted. The same interest mentioned in 143(1)(a) intimation carried even after assessment also. Kindly tell us possible reasons for non waiving of 234C interest. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Initially I received an intimation under section 143(1).In the intimation there an amount of 2,00,000\/- higher than the returned income and there was an interest under section 234B and 234C in the said intimation. Later information sought by the department has been submitted and an assessment under section 143(3) has been completed. The learned AO completed the assessment without making any additions and accepted my original returned income. After an assessment, the computation is done without deleting the interest under section 234C but 234B interest deleted. The same interest mentioned in 143(1)(a) intimation carried even after assessment also. Kindly tell us possible reasons for non waiving of 234C interest.<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/vishwas\/234c-interest\/\">read more<\/a><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","tags":[],"expertname":[6],"class_list":["post-15292","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\/15292","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=15292"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15292"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15292"},{"taxonomy":"expertname","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/expertname?post=15292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}