(2)[ Where before the date of completion of a regular assessment, tax is paid by the assessee under section 140-A or otherwise,-(i)interest shall be calculated in accordance with the foregoing provision up to the date on which the tax is so paid; and(ii)thereafter, interest shall be calculated at the rate aforesaid on the amount by which the tax as so paid (in so far as it relates to income subject to advance tax) falls short of the assessed tax.]
