Late filing fee enables filing within an extended statutory grace period upon payment of prescribed daily additional fees. Clause 69 establishes that documents or returns not filed or registered in time with the Registrar may be filed within an extended period of three hundred days from the due date on payment of an additional fee of one hundred rupees per day alongside the regular filing fee; it also permits filing after that extended period on payment of the fees and additional fee specified in the section, without prejudice to other actions or liabilities under the Act.
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.
Late filing fee enables filing within an extended statutory grace period upon payment of prescribed daily additional fees.
Clause 69 establishes that documents or returns not filed or registered in time with the Registrar may be filed within an extended period of three hundred days from the due date on payment of an additional fee of one hundred rupees per day alongside the regular filing fee; it also permits filing after that extended period on payment of the fees and additional fee specified in the section, without prejudice to other actions or liabilities under the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
