Laws / Income Tax Law / 73A
73A - Delay interest for not filing return on or before the Tax Day [new]
73A. Delay Interest for not filing return on or before the Tax Day.-
(1) Where an assessee is required to file a return of income for an assessment year under section 75 and fails to file the same before the expiry of the Tax Day, the assessee shall, without prejudice to any other consequences to which he...
Premium content
You are viewing a preview. Upgrade your subscription to read the full article.
View plansRelated documents
Open library-
Freight forwarding charge through foreign remittance
Circular • No. 30 • 2016