234B. The interest 234C has also been paid at rupees 88,140 for deferment of last installment of advance tax. The appellant moved rectification request before CPC for modifying interest charged under section 234C on 9th June 2019. The said rectification LT.A No. 54/AGR/2021 3 request was rejected by CPC vide order dated 28th June 2019 but sent on Email