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424(2), for the purposes of sub-section (3), interest payable under section 424...,— (a)   interest payable under section...

286, the order under section 294 shall be passed within twelve months from the end...(b) Where in pursuance to section 294(1)(a)(v), the time...

any tax is payable on the basis of any return required to be furnished under section...157; (d)   any relief of tax or deduction of tax claimed under...

439 and initiation of proceedings under section 478 or section 479, if— (a)   the...proceedings under section 478 or 479....