[slchowdhary]

It is always a good policy to pay I Tax in excess. Assessi has more credibility.
Another reason is that employers do not give certain reliefs and deduct TDS. But while filing return you claim these. People also set off some losses in income from house property etc. and claim refund. But then govt is benefited with liquidity and say interest on this amount. On refunds It dept pays only simple interest @ 12% p. a. But if you delay tax payment interest is 2% p.m.