Which period shall be considered for interest under Section 234B in case of re-assessment after the regular assessment?
​​If proceedings under Section 147 are initiated after the determination of tax under Section 143(1) (summary assessment) or Section 143(3) (scrutiny assessment), the interest shall be leviable from April 1 of the assessment year till the order of re-assessment.

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The interest shall be charged on the amount of t​ax determined in re-assessment less the amount of tax determined in summary or scrutiny assessment.​