Statutory fee increase: amendment raises the prescribed filing fee under the Income tax Act for specified procedures. The Income tax Act amendment substitutes in section 253(6) the words 'a fee of rupees one hundred' with 'a fee of one hundred and twenty-five rupees', effecting a direct increase in the prescribed statutory filing fee and leaving other subsection provisions unchanged.
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.
Statutory fee increase: amendment raises the prescribed filing fee under the Income tax Act for specified procedures.
The Income tax Act amendment substitutes in section 253(6) the words "a fee of rupees one hundred" with "a fee of one hundred and twenty-five rupees", effecting a direct increase in the prescribed statutory filing fee and leaving other subsection provisions unchanged.
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