Late filing fee not leviable when not required to file income tax return but files voluntarily after due date. 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.
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.
Late filing fee not leviable when not required to file income tax return but files voluntarily after due date.
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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