Section 26D(2) in The Bengal Agricultural Income-Tax Act, 1944
(2)Where before the date of completion of a regular assessment, tax is paid by the assessee under section 24A or otherwise,-(i)interest shall be calculated in accordance with the foregoing provision up to the month prior to the month in which tax is so paid; and(ii)thereafter interest shall be calculated under sub-section (1) on the amount by which the tax so paid falls short of the tax determined .on regular assessment.
