- In section 140A of the Income-tax Act, with effect from the 1st day of April, 2018,-(i)in sub-section (1),-(a)in the long line,-(A)after the words "together with interest", the words "and fee" shall be inserted;(B)for the words "and interest", the words ", interest and fee" shall be substituted;(b)in the Explanation, for the words "and interest as aforesaid, the amount so paid shall first be adjusted towards", the words ", interest and fee as aforesaid, the amount so paid shall first be adjusted towards the fee payable and thereafter towards" shall be substituted;(ii)in sub-section (3), for the words "or interest or both" at both the places where they occur, the words "interest or fee" shall be substituted.
