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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Return of fringe benefits now included in late-filing penalty for income-tax returns under amended law.</h1> Amendment expands the late-filing penal provision to expressly capture returns of fringe benefits required under the fringe benefits return provisions or by notice, aligning the penalty regime for delayed filing of such returns with that applicable to returns of income by substituting the proviso to include return of fringe benefits alongside return of income.

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