https://www.taxtmi.com/acts?id=53791 A new fee provision applies to revised returns furnished under section 139(5) after nine months but before twelve months from the end of the relevant assessment year. The fee is graded by total income, with a lower amount where income does not exceed five lakh rupees and a higher amount in other cases. The insertion is effective from 1 March 2026. en-us Tue, 31 Mar 2026 15:16:49 +0530 Tue, 31 Mar 2026 15:16:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53791 A new fee provision applies to revised returns furnished under section 139(5) after nine months but before twelve months from the end of the relevant assessment year. The fee is graded by total income, with a lower amount where income does not exceed five lakh rupees and a higher amount in other cases. The insertion is effective from 1 March 2026. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:16:49 +0530 https://www.taxtmi.com/acts?id=53791