Section 267(5)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 267(5)] [Section 267] [Entire Act]

Union of India - Subsection

Section 267(5)(a) in The Income Tax Act, 2025

(a)25% of aggregate of tax and interest payable, as determined in sub-section (1) or (3), as the case may be, if such return is furnished after expiry of the time available under section 263(4) or (5) and before completion of twelve months from the end of the financial year succeeding the relevant tax year; or

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Union of India - Subsection

Section 267(5)(a) in The Income Tax Act, 2025