Insertion of new section 234F.

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....t, the following section shall be inserted with effect from the 1st day of April, 2018, namely:- Fee for default in furnishing return of income. "234F. (1) Without prejudice to the provisions of thi....

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.... the person does not exceed five lakh rupees, the fee payable under this section shall not exceed one thousand rupees. (2) The provisions of this section shall apply in respect of return of income re....