Mera Samvidhaan All of Income-tax Act, 1961

Chapter XVII · Collection and Recovery of Tax

234-I87 [Fee for furnishing revised return of income.

Section 234-I · Chapter XVII · G.—Levy of fee in certain cases · page 825 of the Act

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.]

Ins. by Act No. 4 of 2026, w.e.f. 1-3-2026.

Other provisions that mention Section 234-I

Section 234-I of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.