https://www.taxtmi.com/acts?id=52549 A person resident in India may regularise delayed reporting by completing the reporting with payment of a Late Submission Fee, or by paying the fee after belated reporting. The fee comprises Rs. 7,500 plus 0.025% of the amount involved in delayed reporting, multiplied by the delay period in years. The fee is rounded upward to the nearest hundred, and the delay period is rounded upward to the nearest month and expressed to two decimal places. en-us Sat, 10 Jan 2026 12:05:27 +0530 Mon, 07 Sep 2026 15:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52549 A person resident in India may regularise delayed reporting by completing the reporting with payment of a Late Submission Fee, or by paying the fee after belated reporting. The fee comprises Rs. 7,500 plus 0.025% of the amount involved in delayed reporting, multiplied by the delay period in years. The fee is rounded upward to the nearest hundred, and the delay period is rounded upward to the nearest month and expressed to two decimal places. Act-Rules FEMA Sat, 10 Jan 2026 12:05:27 +0530 https://www.taxtmi.com/acts?id=52549