<s>[INST] Which period shall be considered for interest under section 234A if the return is furnished belatedly in re-assessment? [/INST] ​​Where return of income is required by a notice issued under  section 148​ (Income escaping assessment), but it is furnished after the expiry of the time allowed under such notice, the interest shall be charged for the period commencing from the day immediately following the expiry of the time allowed under the notice and ending on the date of furnishing of return.

Interest shall be charged on the amount by which the tax determined under re-assessment exceeds the tax determined as per the completed assessment. </s>