https://www.taxtmi.com/acts?id=10021 Amendment expands the late-filing penal provision to expressly capture returns of fringe benefits required under the fringe benefits return provisions or by notice, aligning the penalty regime for delayed filing of such returns with that applicable to returns of income by substituting the proviso to include return of fringe benefits alongside return of income. en-us Wed, 22 Oct 2008 12:57:51 +0530 Wed, 22 Oct 2008 12:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10021 Amendment expands the late-filing penal provision to expressly capture returns of fringe benefits required under the fringe benefits return provisions or by notice, aligning the penalty regime for delayed filing of such returns with that applicable to returns of income by substituting the proviso to include return of fringe benefits alongside return of income. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 12:57:51 +0530 https://www.taxtmi.com/acts?id=10021