The liability to pay interest u/s 234B would arise when the advance tax plus TDS/TCS to the credit of the assessee is less than
Section 234B of the Income Tax Act in India deals with the interest payable by an assessee for the delay in payment of advance tax. If the advance tax paid by the taxpayer during the financial year, along with the TDS/TCS (Tax Deducted at Source/Tax Collected at Source) credits, is less than 90% of the assessed tax liability, then the taxpayer becomes liable to pay interest under section 234B.
The statesman is known for his ability to communicate effectively and express herself clearly in writing and speaking.
Accredited
An abnormal desire to steal
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scintillating
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Colloquial
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MODESTY
Eructation
Certain crimes must be swiftly prosecuted and beyond any doubt denounced.
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Verbose
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Frugality