An assessee, (other than an Eligible Assessee in respect of the Eligible Business referred to in Section 44AD or in respect of Eligible Profession referred to in Section 44ADA),
Interest payable in case of Non-payment of Advance Tax by 15th March by the Eligible Assessee of the Eligible Business referred to in Section 44AD or Profession referred to in Section 44ADA [Clause (b) to Section 234C(1)]
No Interest on Shortfall in Payment of Advance Tax Due on Returned Income if it is due to Under/Non Estimation of Certain Incomes [First proviso to section 234C(1)]
Taxation in Business & Profession [Section 28 to 44]
Computation of income under the head 'Profits and Gains of Business or Professions' [Section 28 to 44]
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