Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 264] [Entire Act] Union of India - Subsection Section 264(5) in The Income Tax Act, 1961 (5)Every application by an assessee for revision under this section shall be accompanied by [a fee of five hundred rupees] [ Substituted by Act 14 of 2001, Section 85, for " a fee of twenty-five rupees" (w.e.f. 1.6.2001).].