Income Tax Act — Section 234F
(1) Without prejudice to the provisions of this Act, where a person required to furnish a return of
234F. (1) Without prejudice to the provisions of this Act, where a person required to furnish a return of income under section 139, fails to do so within the time prescribed in sub-section (1) of the said section, he shall pay, by way of a fee, a sum of five thousand rupees : Provided that if the total income of 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 required to be furnished for the assessment year commencing on or after the 1st day of April, 2018.
Fee for default relating to statement or certificate.
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Judgments citing Section 234F
- No.9074 Neermullikuttai Primary Agricultural Co-operative Credit Society Limited v. Chief Commissioner of Income Tax
- S172 Samudram Primary Agricultural Co-op Credit Society v. Chief Commissioner of Income Tax
- The Sankari P U Emp & Teachers Co-op Thrift & Credit Society Limited v. Chief Commissioner of Income Tax
- Madrasdated High Court · 2024
- SM44 Omalur Panchayat Union Emp Co-op T&C Society Limited v. Chief Commissioner of Income Tax
- Societies, and Government Aided Colleges Employees Coop Thrift and Credit Society Limited v. Chief Commissioner of Income Tax
- 20245564 Eluppanatham Primary Agricultural Cooperative Credit Society Limited v. Chief Commissioner of Income Tax
- Kamalapuram Primary Agricultural Cooperative Credit Society Limited v. Chief Commissioner of Income Tax, Coimbatore
- Vaikuntham Primary Agri Co-operative Credit Society Limited v. Assistant Director of Income Tax, Centralized Processing Centre, Income Tax Department
- K1776 Sriram Cooperative House Building Society Limited v. Centralized Processing Centre, Income Tax Department
- S1432 Thalaivasal Pue and Teachers, Cooperative Thrift and Credit Society v. Chief Commissioner of Income Tax
- A Komarapalayam Primary Agricultural Cooperative Credit Society Limited v. Chief Commissioner of Income Tax,Coimbatore,No.63, Race Course Road,Coimbatore 641 018
- Madrasdated High Court · 2024
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