Interest payable by the Assessee for Defaults in Furnishing the Return of Income required by a Notice under Section 148 [Section 234A(3)]

Interest payable by the Assessee for Defaults in Furnishing the Return of Income required by a Notice under Section 148 [Section 234A(3)]

Interest payable by the Assessee for Defaults in Furnishing the Return of Income required by a Notice under Section 148 [Section 234A(3)]

The interest will be payable for the period commencing on the date immediately following the expiry of time limit given in the notice under section 148

You can see here due date is 30/04/2021 ,If an assessment is made for the first time u/s 147, the assessee cannot be made liable to pay interest u/s 234A for the period for the period during which it was not to possible to file return u/s 139(4) till the issuance of notice u/s 148.

In case of any doubt, please refer to relevant provisions of the Income-tax Act