Section mapper · Advance tax, interest, late fees and refunds
Section 234A of the Income-tax Act, 1961 is now
section 423 of the Income-tax Act, 2025
Interest for filing your return late.
- Was
s.234A, Income-tax Act, 1961 (repealed)- Is now
s.423, Income-tax Act, 2025- In force from
What changed
Renumbered only — still 1% a month on the unpaid tax.
Where this comes from
Read from egazette.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.234B → s.424 — Interest for not paying enough advance tax
- s.234C → s.425 — Interest for missing an advance tax instalment
- s.234F → s.428 — The late-filing fee