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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-filing and audit-report defaults attract graded fee liability for delayed compliance under income tax law.</h1> Fee is leviable for defaults in furnishing the return of income, and also for failures to get accounts audited and furnish the audit report or to furnish the accountant's report. The provision prescribes graded fee amounts based on the nature of default, the level of total income, and the period of continuing delay. The notes state that the section was substituted with effect from 01-04-2026, replacing an earlier return-filing fee provision.

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