Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Revised return filing fee applies for late returns, with lower and higher slabs based on total income. Fee is prescribed for furnishing a revised return of income under section 139(5) when filed beyond nine months but before twelve months from the end of the relevant assessment year. A fee of one thousand rupees applies where total income does not exceed five lakh rupees, and five thousand rupees applies in any other case.
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.
Revised return filing fee applies for late returns, with lower and higher slabs based on total income.
Fee is prescribed for furnishing a revised return of income under section 139(5) when filed beyond nine months but before twelve months from the end of the relevant assessment year. A fee of one thousand rupees applies where total income does not exceed five lakh rupees, and five thousand rupees applies in any other case.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.