Certification Course on Practical Filing of Income Tax Returns
Period of delay
Late fee payable
(i) 15 days from the due date
Rs 500/-
(ii) beyond 15 but not later than 30 days from the due date
Rs 1,000/-
(iii) beyond 30 days from the due date
Rs 1000 plus Rs 100 for every day from the 31st day till the date of furnishing the said return
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