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Amendment of section 143.

Clause 57 - Bills - DIRECT TAXES - Income-tax - FINANCE BILL, 2017 - Clause 57 - 57. In section 143 of the Income-tax Act,- (a) in sub-section (1), with effect from the 1st day of April, 2018,- (i) in clause (b), for the words and interest , the word .....

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roviso, for the words or interest , the words , interest or fee shall be substituted; (b) for sub-section (1D) [as substituted by section 68 of the Finance Act, 2016 (28 of 2016)], the following shall be substituted, namely:- (1D) Notwithstanding any .....

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the assessment year commencing on or after the 1st day of April, 2017. . Clause 57 of the Bill seeks to amend section 143 of the Income-tax Act relating to assessment. Sub-section (1) of the said section provides the manner of processing of a return .....

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return under the said sub-section, the fee payable under section 234F shall also be considered. 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 am .....

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