Interest u/s 234A can’t be levied on self-assessment tax paid before due date of filing ITR
December 12, 2025
Income Tax, ITAT
Interest under section 234A cannot be levied on self-assessment tax paid before the due date of filing of return of income. In a recent judgment, Chennai ITAT has held that once the self assessment tax has been fully paid before the due date for filing return, no interest …