https://www.taxtmi.com/manuals?id=4015 A belated return, filed under section 139(4), is a return furnished after the due date under section 139(1). Such returns may be filed any time three months before the end of the relevant assessment year or before completion of the assessment, whichever is earlier. Belated returns attract a late filing fee under section 234F, with a reduced fee applying where the taxpayer's total income does not exceed the statutory threshold for reduced liability. en-us Fri, 22 Dec 2023 16:14:00 +0530 Mon, 08 Jan 2024 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4015 A belated return, filed under section 139(4), is a return furnished after the due date under section 139(1). Such returns may be filed any time three months before the end of the relevant assessment year or before completion of the assessment, whichever is earlier. Belated returns attract a late filing fee under section 234F, with a reduced fee applying where the taxpayer's total income does not exceed the statutory threshold for reduced liability. Manuals Income Tax Fri, 22 Dec 2023 16:14:00 +0530 https://www.taxtmi.com/manuals?id=4015