Revised return filing fee applies for late returns, with lower and higher slabs based on total income. Fee is prescribed for furnishing a revised return of income under section 139(5) when filed beyond nine months but before twelve months from the end of ... Summary
Revised return filing fee applies for late returns, with lower and higher slabs based on total income.
Fee is prescribed for furnishing a revised return of income under section 139(5) when filed beyond nine months but before twelve months from the end of the relevant assessment year. A fee of one thousand rupees applies where total income does not exceed five lakh rupees, and five thousand rupees applies in any other case.
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