Insertion of new section 234-I.

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Full Text of the Document

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....f income. "234-I. Without prejudice to the provisions of this Act, where any person furnishes a return of income under sub-section (5) of section 139, beyond nine months but before twelve months from the end of the relevant assessment year, he shall pay by way of a fee,-- (a) a sum of one thousand rupees, if the total income of such person does not exceed five lakh rupees; ....