Description Rate Period From Period To Section
Delay in furnishing return of income 1% p.m. Due date Date return furnished 234A
Not furnishing return of income 1% p.m. Due date Date of completion of assessment U/S 144 234A
Failure to pay advance tax, 90% of
assessed tax as advance tax		 1% p.m. 1st April of AY Date of determination of income
u/s 143(1) or regular assessment		 234B
Deferring Advance Tax 1% p.m. Due date Due date of next instalment 234C
Failure to deduct tax at source 1% p.m. Date deductible Actual date of deduction 201(1A)
Failure to deposit tax in time 1.5% p.m. Date of deduction Date of deposit 201(1A)
Failure to pay DDT 1.5% p.m. Due date Date of payment 115P
Excess Refund Paid 0.5% p.m. Date of refund Date of regular assessment 234D