Amendment of section 143.

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....erest", the words ", interest and fee" shall be substituted; (B) for the words "or interest", the words ", interest or fee" shall be substituted; (iii) in the first proviso, for the words "or interest", the words ", interest or fee" shall be substituted; (b) for sub-section (1D) [as substituted by section 68 of the Finance Act, 2016 (28 of 2016)], the following shall be substituted, namely:-....

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....the said sub-section, the fee payable under section 234F shall also be considered. The proposed amendment is consequential to the insertion of a new section 234F which provides for fee for delay in furnishing of return of income. This amendment will take effect from 1st April, 2018 and will, accordingly apply in relation to assessment year 2018- 2019 and subsequent years. Sub-section (1D) of th....