(2)Where, before the date of 8[determination of total income under sub -section ( 1) of section 143 or]
completion of a regular assessment, tax is paid by the assessee under section 140A or otherwise, -
(i)interest shall be cal culated in accordance with the foregoing provisions of this section up to the
date on which the tax is so paid, and reduced by the interest, if any, paid under section 140A towards
the interest chargeable under this section;