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.
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.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
