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Indian Income Tax Act, 2025   Chapter XIX ‐ E   Collection and Recovery of Tax Interest chargeable in certain cases   Section No. Particulars IT Act, 1961 Section No. if any 423   Interest for defaults in furnishing return of income 234A 424   Interest for defaults in payment of advance tax 234B 425   Interest for deferment of advance tax 234C 426   Interest on excess refund 234D BACK