Revised income-tax returns now incur income-scaled fees for filings made between nine and twelve months from year-end. A new provision imposes a fee for furnishing a revised return filed beyond nine months but before twelve months from the end of the relevant assessment ... Summary
Revised income-tax returns now incur income-scaled fees for filings made between nine and twelve months from year-end.
A new provision imposes a fee for furnishing a revised return filed beyond nine months but before twelve months from the end of the relevant assessment year: one thousand rupees if total income does not exceed five lakh rupees, and five thousand rupees in other cases; the provision is effective retrospectively from 1 March 2026.
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