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Income-tax Act View entire act

234-I. Fee for furnishing revised return of income

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234-I Fee for furnishing revised return of income 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;
(b) a sum of five thousand rupees, in any other case.]