Six types of disallowances for which A.O Can’t Charge interest u/s234B !

The disallowance on account of non deduction of tax at source is now very common form of disallowance by the assessing officer. Such disallowance is done u/s 40(a)(i) and 40(a)(ia)  of the I T Act. Very common disallowances for non deductions of tax at source  are
1.      Non deduction on contractual works (Section 194C )
2.      Non deduction of tax on interest (194A)
3.      Non deduction of tax on commission (194H)
4.      Non deduction of tax on rent             (194 I)
5.      Non deduction of tax on professional and technical fee (194J)
6.      Non deduction of tax on payments to Non Residents.(195)
The A.O computes on increased total income and charges interest u/s 234B. Thus, interest u/s 234B is charged also on the tax on disallowance u/s 40(a)(i) which is included in total income