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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER XIX COLLECTION AND RECOVERY OF TAX
E—Interest chargeable in certain cases
Section 423 of Income Tax Act - Interest for defaults in furnishing return of income
Section 424 of Income tax Act - Interest for defaults in payment of advance tax
Section 425 of Income Tax Act - Interest for deferment of advance tax
Section 426 of Income Tax Act - Interest on excess refund