Amendment of section 143.

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.... (c),- (A) for the words "and interest", 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, 2....

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....ayable or refund due, as the case may be, on account of processing of return under 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 ....