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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>Late filing fee not leviable when not required to file income tax return but files voluntarily after due date.</h1> Late filing fee under the income tax framework is not payable where a person was not required to file an income tax return but chooses to file the return voluntarily after the statutory due date; this distinction concerns the levy of the specific late filing charge and not other consequences of belated filing.

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