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of <h1>Section 428 imposes two-tier fee for failure to furnish return: Rs.5,000 above Rs.5,00,000; up to Rs.1,000 otherwise</h1> The enacted Section 428 and the Bill's Clause 428 both impose a two-tier fee for failing to furnish a return under section 263(1): taxpayers with total income above Rs.5,00,000 incur a fixed fee of Rs.5,000, while those at or below Rs.5,00,000 face a fee capped at Rs.1,000. The texts differ only in sequencing and placement of the 'not exceeding Rs.1,000' language; substantively the financial outcomes are the same, though the enacted wording may marginally clarify that authorities retain discretion to levy any amount up to the lower-slab cap.
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