Income-tax Act, 1961
234. [Omitted.]. F.—Interest chargeable in certain cases 234A. Interest for defaults in furnishing return of income. 234B. Interest for defaults in payment of advance tax. 234C. Interest for deferment of advance tax. 234D. Interest on excess refund. G.—Levy of fee in certain cases 234E. Fee for default in furnishing statements. 234F. Fee for default in furnishing return of income.