Understanding and Paying Interest under Sections 234A, 234B, 234C: These sections levy interest for different types of non-compliance. Section 234A is for late filing of return. Section 234B is for default in payment of advance tax or payment of less than 90% of assessed tax as advance tax. Section 234C is for deferment of advance tax installments. Understanding these helps taxpayers ... https://nipunhub.com