Section 234-I: Fee for furnishing revised return of income

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

[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.]

Where this provision sits

Act	The Income-tax Act, 1961
Section	234-I
Marginal note	Fee for furnishing revised return of income
Jurisdiction	Central
Status	Repealed

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

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

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