Fee for delay in filing now payable alongside tax and interest under self-assessment provisions of income tax. Amendment requires that a fee for delay in furnishing a return of income be treated as part of self-assessment liability and that amounts paid be adjusted ... Summary
Fee for delay in filing now payable alongside tax and interest under self-assessment provisions of income tax.
Amendment requires that a fee for delay in furnishing a return of income be treated as part of self-assessment liability and that amounts paid be adjusted first towards the fee and thereafter towards interest and tax; references in the subsection are amended to reflect "interest or fee" alongside tax.
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