https://www.taxtmi.com/acts?id=50497 Amendment inserts two clauses into section 140B(3) requiring that, where aggregate of tax and interest is determined under sub-section (1) or (2), a return filed after twenty-four months but before thirty-six months from the end of the relevant assessment year attracts sixty per cent. of that aggregate, and a return filed after thirty-six months but before forty-eight months attracts seventy per cent. of that aggregate. en-us Tue, 01 Apr 2025 13:08:01 +0530 Tue, 01 Apr 2025 13:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50497 Amendment inserts two clauses into section 140B(3) requiring that, where aggregate of tax and interest is determined under sub-section (1) or (2), a return filed after twenty-four months but before thirty-six months from the end of the relevant assessment year attracts sixty per cent. of that aggregate, and a return filed after thirty-six months but before forty-eight months attracts seventy per cent. of that aggregate. Act-Rules F. Acts / Amendment Acts Tue, 01 Apr 2025 13:08:01 +0530 https://www.taxtmi.com/acts?id=50497