Fee increase under section 256: statutory filing fee raised, altering Income-tax Act administrative charge for filings. The amendment substitutes the prescribed statutory filing fee in section 256(1) of the Income tax Act, replacing the words 'a fee of rupees one hundred' with the words 'a fee of one hundred and twenty five rupees,' thereby modifying the statutory charge by textual substitution while leaving the remainder of the provision unchanged.
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Fee increase under section 256: statutory filing fee raised, altering Income-tax Act administrative charge for filings.
The amendment substitutes the prescribed statutory filing fee in section 256(1) of the Income tax Act, replacing the words "a fee of rupees one hundred" with the words "a fee of one hundred and twenty five rupees," thereby modifying the statutory charge by textual substitution while leaving the remainder of the provision unchanged.
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