If you need to amend your income tax return under section 139(5) because you missed declaring some income, you'll need to pay additional tax. The correct head to use for this payment is 'Self Assessment Tax'. This is distinct from tax due on a regular assessment.
26 May 2021
i want to revise my income tax return u/s 139(5) as i missed to show some income in the return due to which need to pay some extra payment of tax. so which head i have to use to pay the amount " Self assessment tax or Tax on regular assessment