
Interest and fees under Section 234 are common when returns are filed late, advance tax is underpaid, or TDS statements are delayed.
Which section applies?
- 234A — delay in filing the return
- 234B / 234C — shortfall or deferment in advance tax
- 234F — late filing fee (belated return)
- 234E — late fee on TDS statements
Reduce exposure with advance tax planning, timely ITR filing, and TDS return support.
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