Amendment of section 140A.

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..... interest , the words, , interest and fee shall be substituted; (b) in the Explanation, for the words and interest as aforesaid, the amount so paid shall first be adjusted towards , the words , interest and fee as aforesaid, the amount so paid shall first be adjusted towards the fee payable and thereafter towards shall be substituted; (ii) in sub-section (3), for the words or interest .....

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..... The proposed amendment is consequential to the insertion of a new section 234F which provides for fee for delay in furnishing of return of income. This amendment will take effect from 1st April, 2018 and will, accordingly apply in relation to assessment year 2018- 2019 and subsequent years. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Ma .....

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