The sections under which interest for various defaults need to be paid are as follows:
Section 234A for delay in filing the return of income
Section 234B for default in payment of advance tax
Section 234C for deferment of payment of individual installment or installments of advance tax
Section 234D for excess refund granted to the taxpayer
Section 201(1A) for failure to deduct tax at source/delay in payment of tax deducted at source
Section 206C(7) is levied for failure to collect tax at source/delay in payment of tax collected at source