(i)  the amount of tax, if any, already paid under any provision of this Act;

(ii)  any tax deducted or collected at source;

¹⁸[(iia) any relief of tax claimed under section 89;]

(iii) any relief of tax or deduction of tax claimed under section 90 or section 91 on account of tax paid in a country outside India;

(iv) any relief of tax claimed under section 90A on account of tax paid in any specified territory outside India referred to in that section; ¹⁹[***]

(v)  any tax credit claimed to be set off in accordance with the provisions of section 115JAA or ²⁰[section 115JD; and]

²¹[(vi) any tax or interest payable according to the provisions of sub-section (2) of section 191,]

the assessee shall be liable to pay such tax together with interest and fee payable under any provision of this Act for any delay in furnishing the return or any default or delay in payment of advance tax, before furnishing the return and the return shall be accompanied by proof of payment of such tax , interest and fee.

Explanation.—Where the amount paid by the assessee under this sub-section falls short of the aggregate of the tax , interest and fee as aforesaid, the amount so paid shall first be adjusted towards the fee payable and thereafter towards the interest payable as aforesaid and the balance, if any, shall be adjusted towards the tax payable.

(1A) For the purposes of sub-section (1), interest payable,—

 (i)  under section 234A shall be computed on the amount of the tax on the total income as declared in the return as reduced by the amount of,—

 (a)  advance tax, if any, paid;

 (b)  any tax deducted or collected at source;

²²[(ba) any relief of tax claimed under section 89;]

 (c)  any relief of tax or deduction of tax claimed under section 90 or section 91 on account of tax paid in a country outside India;

 (d)  any relief of tax claimed under section 90A on account of tax paid in any specified territory outside India referred to in that section; and

 (e)  any tax credit claimed to be set off in accordance with the provisions of section 115JAA or section 115JD;

(ii)  under section 115WK shall be computed on the amount of tax on the value of the fringe benefits as declared in the return as reduced by the advance tax, paid, if any.

(1B) For the purposes of sub-section (1), interest payable under section 234B shall be computed on an amount equal to the assessed tax or, as the case may be, on the amount by which the advance tax paid falls short of the assessed tax.

Explanation.—For the purposes of this sub-section, "assessed tax" means the tax on the total income as declared in the return as reduced by the amount of,—

(i)  tax deducted or collected at source, in accordance with the provisions of Chapter XVII, on any income which is subject to such deduction or collection and which is taken into account in computing such total income;

²²[(ia) any relief of tax claimed under section 89;]

(ii)  any relief of tax or deduction of tax claimed under section 90 or section 91 on account of tax paid in a country outside India;

(iii) any relief of tax claimed under section 90A on account of tax paid in any specified territory outside India referred to in that section; and

(iv) any tax credit claimed to be set off in accordance with the provisions of section 115JAA or section 115JD.

(2) After a regular assessment under section 115WE or section 115WF or section 143 or section 144 or an assessment under section 153A or section 158BC has been made, any amount paid under sub-section (1) shall be deemed to have been paid towards such regular assessment or assessment, as the case may be.

(3) If any assessee fails to pay the whole or any part of such tax , interest or fee in accordance with the provisions of sub-section (1), he shall, without prejudice to any other consequences which he may incur, be deemed to be an assessee in default in respect of the tax , interest or fee remaining unpaid, and all the provisions of this Act shall apply accordingly.

(4) The provisions of this section as they stood immediately before their amendment by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), shall apply to and in relation to any assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year and references in this section to the other provisions of this Act shall be construed as references to those provisions as for the time being in force and applicable to the relevant assessment year.